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The Consequences of Providing Lower-Quality Audits at the Engagement Partner Level
16 references·4 citing·50 second hop
The Consequences of Providing Lower-Quality Audits at the Engagement Partner Level (2019)The Consequences of Providing Lower-Quali…A Review of the Archival Literature on Audit Partners (2017)A Review of the Archival Lite…Reputation Repair After a Serious Restatement (2014)Reputation Repair After a Ser…Does Mandatory Rotation of Audit Partners Improve Audit Quality? (2014)Does Mandatory Rotation of Au…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…Audit Quality and Auditor Reputation: Evidence from Japan (2012)Audit Quality and Auditor Rep…Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements (2011)Does Company Reputation Matte…Signaling Theory: A Review and Assessment (2010)Signaling Theory: A Review an…Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)Correcting for Cross-Sectiona…Reducing Restatements with Increased Industry Expertise* (2009)Reducing Restatements with In…Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG (2008)Does Auditor Reputation Matte…The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital (2004)The Effect of Accounting Rest…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports (2003)Audit Committee Characteristi…Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…Peer Pressure and Partnerships (1992)Peer Pressure and PartnershipsJob Market Signaling (1973)Job Market SignalingWhat Happens to Partners Who Issue Adverse Internal Control Opinions? (2025)What Happens to Partners Who …The effect of audit partner style on financial statement comparability (2020)The effect of audit partner s…Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom (2019)Real and accrual-based earnin…Audit Partner Identification: Unintended Consequences on Audit Judgment (2016)Audit Partner Identification:…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Association between Audit Committee Characteristics and Audit Fees (2003)Board Composition: Balancing Family Influence in S&P 500 Firms (2004)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Auditor size and audit quality (1981)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Client Conservatism and Auditor-Client Contracting (2012)Auditor Choice in Politically Connected Firms (2013)Corporate Accountability Reporting and High-Profile Misconduct (2015)Corporate financing and investment decisions when firms have information that investors do not have (1984)Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda (2014)Fostering Parasocial Relationships with Celebrities on Social Media: Implications for Celebrity Endorsement (2017)Increasing Vaccination: Putting Psychological Science Into Action (2017)Moral Hazard in Teams (1982)Agency Problems and Residual Claims (1983)Production, Information Costs and Economic Organization (1996)Motivation, Knowledge Transfer, and Organizational Forms (2000)Identity and the Economics of Organizations (2005)Peers at Work (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)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)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Econometric Analysis of Cross Section and Panel Data (2001)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Robust Inference With Multiway Clustering (2011)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)The Art and Science of Negotiation. (1984)Earnings management to avoid earnings decreases and losses (1997)The Effects of Corporate Governance Experience and Financial-Reporting and Audit Knowledge on Audit Committee Members' Judgments (2001)Accounting, professions and regulation: Locating the sites of professionalization (2006)Disclosure level and the cost of equity capital. (1997)Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital (2002)An Evaluation of Accounting-Based Measures of Expected Returns (2005)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The implied cost of capital: A new approach (2011)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)
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References

  • 1973Job Market Signaling16,329 cited
  • 2010Signaling Theory: A Review and Assessment6,720 cited
  • 1992Peer Pressure and Partnerships1,767 cited
  • 2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
  • 2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital628 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 2012Audit Quality and Auditor Reputation: Evidence from Japan435 cited
  • 2008Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG389 cited
  • 2017A Review of the Archival Literature on Audit Partners380 cited
  • 2014Does Mandatory Rotation of Audit Partners Improve Audit Quality?374 cited
  • 2011Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements347 cited
  • 2014Reputation Repair After a Serious Restatement

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340 cited
  • 2009Reducing Restatements with Increased Industry Expertise*331 cited
  • Cited by

    • 2016Audit Partner Identification: Unintended Consequences on Audit Judgment26 cited
    • 2019Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom20 cited
    • 2020The effect of audit partner style on financial statement comparability17 cited
    • 2025What Happens to Partners Who Issue Adverse Internal Control Opinions?16 cited