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Effect of Audit Rotation, Audit Fee And Auditor Competence To Motivation Auditor And Audit Quality: Empirical Evidence In Vietnam
16 references·1 citing·46 second hop
Effect of Audit Rotation, Audit Fee And Auditor Competence To Motivation Auditor And Audit Quality: Empirical Evidence In Vietnam (2019)Effect of Audit Rotation, Audit Fee And A…Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam (2017)Audit Firm Size, Audit Fee, A…A review of archival auditing research (2014)A review of archival auditing…Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia (2012)Audit Tenure, Auditor Rotatio…Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation (2011)Do changes in audit actions a…Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Audit Partner Tenure, Audit F…Work motivation and job satisfaction in the Nordic countries (2004)Work motivation and job satis…The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector (2000)The Differentiation of Qualit…Pricing Initial Audit Engagements: A Test of Competing Theories (1999)Pricing Initial Audit Engagem…Effects of perceived power of supervisor on subordinate stress and motivation: the moderating role of subordinate characteristics (1999)Effects of perceived power of…Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)Cutoff criteria for fit index…A Note on the Association between Audit Firm Size and Audit Quality* (1993)A Note on the Association bet…Structural Equations with Latent Variables. (1991)Structural Equations with Lat…Auditor Reputation and the Pricing of Initial Public Offerings. (1989)Auditor Reputation and the Pr…Competence, achievement orientation, and intrinsic motivation: A process analysis. (1985)Competence, achievement orien…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Can Audit Fees and Auditor Competence Affect Auditor Motivation? (2023)Can Audit Fees and Auditor Co…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The theory and practice of econometrics (1986)The impact of improved auditor independence on audit market concentration in China (1999)Herd Behaviour and Cascading in Capital Markets: a Review and Synthesis (2003)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Institutions (1991)Legislative leviathan: party government in the House (1993)Capital markets research in accounting (2001)Big 4 Office Size and Audit Quality (2009)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Significance tests and goodness of fit in the analysis of covariance structures. (1980)Comparative fit indexes in structural models. (1990)Alternative Ways of Assessing Model Fit (1992)Fit indices in covariance structure modeling: Sensitivity to underparameterized model misspecification. (1998)Evaluating the Fit of Structural Equation Models: Tests of Significance and Descriptive Goodness-of-Fit Measures (2003)Sensitivity of Goodness of Fit Indexes to Lack of Measurement Invariance (2007)Auditor size and audit quality (1981)The effect of bonus schemes on accounting decisions (1985)Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings (2003)A study of earnings-management motives in the Anglo-American and Euro-Continental accounting models: The Canadian and French cases (2006)The effects of bonus schemes on accounting decisions (2011)The adoption of the materiality concept in social and environmental reporting assurance: A field study approach (2014)Auditor brand name reputations and industry specializations (1995)Challenges in Managing Nonprofit Organizations: A Research Overview (2004)Can Resource Dependence and Coercive Isomorphism Explain Nonprofit Organizations’ Compliance With Reporting Standards? (2010)Information and Consumer Behavior (1970)The Theory of Industrial Organization (1988)Pricing of Initial Audit Engagements by Large and Small Audit Firms* (2006)Audit Labor Usage and Fees under Business Risk Auditing (2008)Audit committee compensation and the demand for monitoring of the financial reporting process (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Do school ties between auditors and client executives influence audit outcomes? (2015)A Review of the Archival Literature on Audit Partners (2017)Performance matched discretionary accrual measures (2005)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)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)lavaan : An R Package for Structural Equation Modeling (2012)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)
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References

  • 1999Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives108,592 cited
  • 1991Structural Equations with Latent Variables.17,443 cited
  • 2014A review of archival auditing research3,184 cited
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  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 1989Auditor Reputation and the Pricing of Initial Public Offerings.634 cited
  • 2008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*537 cited
  • 1999Pricing Initial Audit Engagements: A Test of Competing Theories280 cited
  • 1993A Note on the Association between Audit Firm Size and Audit Quality*253 cited
  • 2000The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector235 cited
  • 2004Work motivation and job satisfaction in the Nordic countries173 cited
  • 1999Effects of perceived power of supervisor on subordinate stress and motivation: the moderating role of subordinate characteristics134 cited
  • 1985Competence, achievement orientation, and intrinsic motivation: A process analysis.120 cited
  • 2017Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam

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76 cited
  • 2012Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia72 cited
  • 2011Do changes in audit actions and attitudes consistent with increased auditor scepticism deter aggressive earnings management? An experimental investigation67 cited
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    • 2023Can Audit Fees and Auditor Competence Affect Auditor Motivation?1 cited