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Greater Reliance on Major Customers and Auditor Going Concern Opinions
16 references·9 citing·43 second hop
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References

  • 1985Economic Action and Social Structure: The Problem of Embeddedness28,713 cited
  • 1998The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage9,956 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1996The Sources and Consequences of Embeddedness for the Economic Performance of Organizations: The Network Effect5,996 cited
  • 1998The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage4,797 cited
  • 1998Relative absorptive capacity and interorganizational learning4,656 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2002Lean manufacturing: context, practice bundles, and performance2,898 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 1995Total quality management as competitive advantage: A review and empirical study2,640 cited
  • 2001Social capital, knowledge acquisition, and knowledge exploitation in young technology‐based firms2,613 cited
  • 2007The determinants of corporate board size and composition: An empirical analysis

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1,726 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2005Distance, Lending Relationships, and Competition1,570 cited
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    • 2023Customer concentration and corporate financialization: Evidence from non-financial firms in China56 cited
    • 2023Readiness of financial resilience in start-ups34 cited
    • 2021Major customer network structure and supplier trade credit32 cited
    • 2022Enterprise digital transformation and customer concentration: An examination based on dynamic capability theory26 cited
    • 2021Governmental customer concentration and audit pricing20 cited
    • 2023The impact of customer firm data breaches on the audit fees of their suppliers17 cited
    • 2024Major overseas customers and corporate decoupling of environmental responsibility: Evidence from China9 cited