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PCAOB Inspections: Public Accounting Firms on “Trial”
16 references·16 citing·43 second hopsampled
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References

  • 1974Judgment under Uncertainty: Heuristics and Biases28,742 cited
  • 1973Availability: A heuristic for judging frequency and probability9,980 cited
  • 1988The System of Professions7,723 cited
  • 1990Impression management: A literature review and two-component model.3,330 cited
  • 1977The Rise of Professionalism2,503 cited
  • 2006Institutional Entrepreneurship In Mature Fields: The Big Five Accounting Firms2,182 cited
  • 2009From the Editors: For the Lack of a Boilerplate: Tips on Writing Up (and Reviewing) Qualitative Research1,628 cited
  • 2004Qualitative Research and the Academy of Management Journal1,521 cited
  • 1980The Metaphorical Structure of the Human Conceptual System1,293 cited
  • 1968Professionalization and Bureaucratization1,252 cited
  • 2013Inside the 'Black Box' of Sell-Side Financial Analysts1,218 cited
  • 1992ACQUIRING ORGANIZATIONAL LEGITIMACY THROUGH ILLEGITIMATE ACTIONS: A MARRIAGE OF INSTITUTIONAL AND IMPRESSION MANAGEMENT THEORIES.1,208 cited
  • 2006Doing qualitative field research in management accounting: Positioning data to contribute to theory888 cited
  • 2012Audit Quality: Insights from the Academic Literature788 cited
  • 2006Accounting, professions and regulation: Locating the sites of professionalization

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740 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • Cited by

    • 2021The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*171 cited
    • 2019Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction161 cited
    • 2019Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners154 cited
    • 2018U.S. Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination145 cited
    • 2019Real Effects of PCAOB International Inspections143 cited
    • 2019The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China83 cited
    • 2020Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions79 cited
    • 2020Challenging Global Group Audits: The Perspective of US Group Audit Leads*74 cited
    • 2020Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?73 cited
    • 2020How auditors legitimize commercialism: A micro-discursive analysis68 cited
    • 2020Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'66 cited
    • 2018It's Not my Fault! Insights into Subordinate Auditors' Attributions and Emotions Following Audit Review66 cited
    • 2019How ex-auditors remember their past: The transformation of audit experience into cultural memory63 cited
    • 2020Auditors' and Specialists' Views About the Use of Specialists During an Audit60 cited
    • 2020Improving Complex Audit Judgments: A Framework and Evidence*†59 cited
    • 2020A multi-method analysis of the PCAOB’s relationship with the audit profession54 cited