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Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation
16 references·14 citing·41 second hop
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References

  • 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields38,372 cited
  • 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields25,805 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1998Not So Different After All: A Cross-Discipline View Of Trust10,264 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1998Trust And Distrust: New Relationships and Realities3,092 cited
  • 1984The market for “lemons”: quality uncertainty and the market mechanism2,323 cited
  • 2007Enforced versus voluntary tax compliance: The “slippery slope” framework1,357 cited
  • 1996Trust as an Affective Attitude1,251 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2007Taking a Multifoci Approach to the Study of Justice, Social Exchange, and Citizenship Behavior: The Target Similarity Model†850 cited
  • 1998Straining for Shared Meaning in Organization Science: Problems of Trust and Distrust758 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2009The risk management of nothing548 cited
  • 1996

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Trustworthiness
330 cited
  • 2010Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework”322 cited
  • Cited by

    • 2020Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?73 cited
    • 2020Improving Complex Audit Judgments: A Framework and Evidence*†59 cited
    • 2020PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*58 cited
    • 2020A multi-method analysis of the PCAOB’s relationship with the audit profession54 cited
    • 2017How Do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process50 cited
    • 2018The Association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness46 cited
    • 2021Audit and the Pursuit of Dynamic Repair46 cited
    • 2018Evidence of the Relationship between PCAOB Inspection Outcomes and the Use of Structured Audit Technologies44 cited
    • 2021Audit firm transparency disclosures and audit quality27 cited
    • 2017Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms25 cited
    • 2017Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis25 cited
    • 2022The commercialist identity of mid-tier firm auditors: a precarious balancing of priorities23 cited
    • 2015Audit research in the wake of SOX22 cited
    • 2021How Firms' Quality Experts Shape Canadian Public Accountability Board Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third‐Party Influences, and Relational Strategies†22 cited