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No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?
16 references·3 citing·24 second hop
No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality? (2018)No news is bad news: Do PCAOB part II rep…A review of archival auditing research (2014)A review of archival auditing…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Performance matched discretionary accrual measures (2005)Performance matched discretio…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryThe auditor reputation cycle: A synthesis of the literature (2020)The auditor reputation cycle:…PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms (2020)PCAOB Inspections and Audit F…Internal auditor selection using a TOPSIS/non-linear programming model (2019)Internal auditor selection us…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)
this work references cited by second hop

References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2014A review of archival auditing research3,184 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003

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Do Nonaudit Services Compromise Auditor Independence? Further Evidence
1,467 cited

Cited by

  • 2019Internal auditor selection using a TOPSIS/non-linear programming model39 cited
  • 2020The auditor reputation cycle: A synthesis of the literature26 cited
  • 2020PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms23 cited