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Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA
16 references·1 citing·37 second hop
Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA (2019)Impact of the disclosure of audit engagem…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Effects of Audit Quality on E…Internal Control Weaknesses and Information Uncertainty (2008)Internal Control Weaknesses a…The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management (2007)The Use of Unsigned Earnings …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…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio (2002)Earnings Surprises, Growth Ex…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Accounting-based constraints in public and private debt agreements (1990)Accounting-based constraints …The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran (2022)The Effect of Mandatory Audit…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)1 The Fundamental Agency Problem and Its Mitigation (2007)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of archival auditing research (2014)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)Auditor size and audit quality (1981)Do school ties between auditors and client executives influence audit outcomes? (2015)Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching (2016)A Review of the Archival Literature on Audit Partners (2017)The Cross-Section of Expected Stock Returns (1992)Contrarian Investment, Extrapolation, and Risk (1994)Investor Psychology and Security Market Under‐ and Overreactions (1998)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Managing the Message: The Effects of Firm Actions and Industry Spillovers on Media Coverage Following Wrongdoing (2012)Wisdom of Crowds: The Value of Stock Opinions Transmitted Through Social Media (2014)Earnings management and investor protection: an international comparison (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2002Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio1,471 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2007The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management691 cited
  • 2011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*645 cited
  • 2008Internal Control Weaknesses and Information Uncertainty

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466 cited
  • 1990Accounting-based constraints in public and private debt agreements415 cited
  • Cited by

    • 2022The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran21 cited