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O poder da reputação: evidências do efeito big four sobre a opinião do auditor
16 references·0 citing·47 second hop
O poder da reputação: evidências do efeito big four sobre a opinião do auditor (2018)O poder da reputação: evidências do efeit…A review of archival auditing research (2014)A review of archival auditing…Office Size of Big 4 Auditors and Client Restatements (2012)Office Size of Big 4 Auditors…Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)Does Audit Market Concentrati…The effect of SOX on small auditor exits and audit quality (2011)The effect of SOX on small au…Corporate governance, accounting and finance: A review (2010)Corporate governance, account…Corporate Governance Myths: Comments on Armstrong, Guay, and Weber (2010)Corporate Governance Myths: C…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…Financial crisis and the silence of the auditors (2009)Financial crisis and the sile…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Who Cares about Auditor Reputation?* (2005)Who Cares about Auditor Reput…Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Litigation Risk and the Finan…Auditor independence and fee dependence (2002)Auditor independence and fee …THE NATURE OF MAN* (1994)THE NATURE OF MAN*Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Law and Finance (1998)Assessing Alternative Proxies for the Expected Risk Premium (2005)Audit Quality: Insights from the Academic Literature (2012)Corporate social responsibility and access to finance (2013)Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2014)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)Econometric Analysis of Cross Section and Panel Data (2001)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)An Economic Theory of Democracy. (1958)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)Comparing the Agency Costs of Family and Non–Family Firms: Conceptual Issues and Exploratory Evidence (2004)Bad Management Theories Are Destroying Good Management Practices (2005)The Audit Society: Rituals of Verification (1998)The Audit Society: Rituals of Verification (1999)The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis (2009)Traditional accountants and business professionals: Portraying the accounting profession after Enron (2009)Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Specification Tests in Econometrics (1978)Another look at the instrumental variable estimation of error-components models (1995)Board Composition Beyond Independence (2012)Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017)Corporate Governance Meets Corporate Social Responsibility: Mapping the Interface (2020)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Job Market Signaling (1973)Legal Determinants of External Finance (1997)IFRS Adoption and Accounting Quality: A Review (2007)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)Capital markets research in accounting (2001)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)Capital regulation, risk-taking and monetary policy: A missing link in the transmission mechanism? (2011)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)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2014A review of archival auditing research3,184 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 2010Corporate governance, accounting and finance: A review615 cited
  • 1994THE NATURE OF MAN*611 cited
  • 2009Financial crisis and the silence of the auditors499 cited
  • 2002Auditor independence and fee dependence440 cited
  • 2012Office Size of Big 4 Auditors and Client Restatements358 cited
  • 2011The effect of SOX on small auditor exits and audit quality356 cited
  • 2012Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*324 cited
  • 2010Corporate Governance Myths: Comments on Armstrong, Guay, and Weber

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291 cited
  • 2005Who Cares about Auditor Reputation?*261 cited
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