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What's in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
16 references·16 citing·36 second hopsampled
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Preliminary Evidence (2011)Does Mandatory Adoption of IF…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Accounting for the effects of accountability. (1999)Accounting for the effects of…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Detecting Earnings Management. (1995)Detecting Earnings Management.Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The importance of audit partners' risk tolerance to audit quality (2023)The importance of audit partn…The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19 (2023)The Effectiveness and Efficie…Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits (2022)Is It Better to Kill Two Bird…Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality* (2022)Fool Me Once, Shame on You; F…Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover? 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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2014A review of archival auditing research3,184 cited
  • 1999Accounting for the effects of accountability.2,406 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2011The Impact of Religion on Financial Reporting Irregularities886 cited
  • 2011Measuring Securities Litigation Risk848 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2013

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Mandatory IFRS reporting and changes in enforcement
816 cited

Cited by

  • 2018Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings163 cited
  • 2020The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*75 cited
  • 2021Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†75 cited
  • 2021Do Investors Care Who Did the Audit? Evidence from Form AP69 cited
  • 2021Corporate Culture and Financial Reporting Quality61 cited
  • 2020Auditor Responses to Shareholder Activism60 cited
  • 2021Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement59 cited
  • 2021External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis51 cited
  • 2021The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption47 cited
  • 2023The importance of audit partners' risk tolerance to audit quality43 cited
  • 2021Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*42 cited
  • 2022Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits33 cited
  • 2022Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?32 cited
  • 2022Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality*28 cited
  • 2019Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?*27 cited
  • 2023The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-1926 cited