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The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience
16 references·3 citing·40 second hop
The Audit Market Dynamics in a Mandatory Joint Audit Setting: The French Experience (2016)The Audit Market Dynamics in a Mandatory …Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation (2016)Auditor Changes: A Joint Test…Are Joint Audits Associated with Higher Audit Fees? (2015)Are Joint Audits Associated w…Do Joint Audits Improve or Impair Audit Quality? (2014)Do Joint Audits Improve or Im…Joint Audit: Issues and Challenges for Researchers and Policy-Makers (2013)Joint Audit: Issues and Chall…EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE (2013)EARNINGS QUALITY: SOME EVIDEN…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* (2010)Does Auditor Tenure Improve A…Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings quality: Some eviden…Assessing France's Joint Audit Requirement: Are Two Heads Better than One? (2009)Assessing France's Joint Audi…External Auditors, Audit Committees and Earnings Management in France (2007)External Auditors, Audit Comm…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…City Markets as a Unit of Analysis in Audit Research and the Re‐Examination of Big 6 Market Shares (1999)City Markets as a Unit of Ana…The market for audit services (1990)The market for audit servicesAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Regulation and the accounting profession (1980)Regulation and the accounting…MANDATORY JOINT AUDIT AND AUDIT QUALITY IN THE CONTEXT OF THE EUROPEAN BLUE CHIPS (2021)MANDATORY JOINT AUDIT AND AUD…Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE (2020)Joint audit, audit market con…Joint Audit, Audit Market Structure, and Consumer Surplus (2017)Joint Audit, Audit Market Str…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Positive Accounting Theory (1985)ROLE OF INDIVIDUAL ATTACHMENTS IN THE DISSOLUTION OF INTERORGANIZATIONAL RELATIONSHIPS. (1992)Expertise in forecasting performance of security analysts (1999)Audit Quality and Auditor Reputation: Evidence from Japan (2012)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Legal Determinants of External Finance (1997)Law and Finance (1998)Client Conservatism and Auditor-Client Contracting (2012)The Governance Role of Audit Committees: Reviewing a Decade of Evidence (2012)Audit quality, debt financing, and earnings management: Evidence from Jordan (2017)Specification Tests in Econometrics (1978)Performance matched discretionary accrual measures (2005)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Does Auditor Industry Specialization Improve Audit Quality? (2013)Beyond gender diversity: How specific attributes of female directors affect earnings management (2017)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)PERFORMANCE MATCHED DISCRETIONARY ACCRUALS (2005)Audit firm industry specialization and the audit report lag (2011)The effects of bonus schemes on accounting decisions (2011)The Effect of Workload Compression on Audit Quality (2012)Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)Debt covenant violation and manipulation of accruals (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)The Effect of Audit Quality on Earnings Management* (1998)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)The Structure of Corporate Ownership: Causes and Consequences (1985)Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG (2008)Client Importance and Earnings Management: The Moderating Role of Audit Committees (2011)Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements (2013)Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014)Audit Quality: Insights from the Academic Literature (2012)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)
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References

  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
  • 1990The market for audit services448 cited
  • 2016Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation442 cited
  • 2007External Auditors, Audit Committees and Earnings Management in France299 cited
  • 2013EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE288 cited
  • 1999City Markets as a Unit of Analysis in Audit Research and the Re‐Examination of Big 6 Market Shares214 cited
  • 2010Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence*194 cited
  • 2009Assessing France's Joint Audit Requirement: Are Two Heads Better than One?177 cited
  • 2014Do Joint Audits Improve or Impair Audit Quality?138 cited
  • 2015Are Joint Audits Associated with Higher Audit Fees?133 cited
  • 2013

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Joint Audit: Issues and Challenges for Researchers and Policy-Makers
107 cited
  • 1980Regulation and the accounting profession92 cited
  • Cited by

    • 2017Joint Audit, Audit Market Structure, and Consumer Surplus30 cited
    • 2020Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE17 cited
    • 2021MANDATORY JOINT AUDIT AND AUDIT QUALITY IN THE CONTEXT OF THE EUROPEAN BLUE CHIPS16 cited