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Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality
16 references·1 citing·37 second hopsampled
Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality (2018)Audit Office Experience with SOX 404(b) F…A review of archival auditing research (2014)A review of archival auditing…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…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The role of tacit and explicit knowledge in the workplace (2001)The role of tacit and explici…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Corporate governance, chief executive officer compensation, and firm performance (1999)Corporate governance, chief e…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Do signatory auditors with tax expertise facilitate or curb tax aggressiveness? (2024)Do signatory auditors with ta…Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Management ownership and market valuation (1988)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Higher market valuation of companies with a small board of directors (1996)Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature (2001)Corporate Governance and Equity Prices (2003)On the use of instrumental variables in accounting research (2009)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)What do we know about audit quality? (2004)Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)The Audit Committee Oversight Process* (2009)Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013)Financial accounting information and corporate governance (2001)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

  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1999Corporate governance, chief executive officer compensation, and firm performance4,334 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2014A review of archival auditing research3,184 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis

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1,056 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2001The role of tacit and explicit knowledge in the workplace1,019 cited
  • Cited by

    • 2024Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?19 cited