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The Effects of State-Level GAAP Regulation on Municipal Audit Markets, Reporting Quality, and Audit Fees
16 references·0 citing·48 second hop
The Effects of State-Level GAAP Regulation on Municipal Audit Markets, Reporting Quality, and Audit Fees (2019)The Effects of State-Level GAAP Regulatio…DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR (2023)DETERMINANTS OF AUDIT QUALITY…A review of archival auditing research (2014)A review of archival auditing…Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)Does Audit Market Concentrati…An empirical test of spatial competition in the audit market (2011)An empirical test of spatial …The Causes and Consequences of Internal Control Problems in Nonprofit Organizations (2010)The Causes and Consequences o…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Expense Misreporting in Nonprofit Organizations (2006)Expense Misreporting in Nonpr…Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public (2003)Audit Firm Industry Specializ…Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong (2000)Auditor Industry Specializati…Industry Specialization by Auditors (1999)Industry Specialization by Au…An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…Auditor size and audit quality (1981)Auditor size and audit qualityThe Economic Role of the Audit in Free and Regulated Markets (1980)The Economic Role of the Audi…The Municipal Accounting Maze: An Analysis of Political Incentives (1977)The Municipal Accounting Maze…Barriers to New Competition (1956)Barriers to New CompetitionThe Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Audit Fees and Auditor Size: Further Evidence (1986)Auditor brand name reputations and industry specializations (1995)Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing (2004)Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research (2012)Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence (2015)Auditing, Consulting, and Auditor Independence (1984)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Audit Fees and Social Capital (2014)Management ownership and market valuation (1988)Is Enhanced Audit Quality Associated with Greater Real Earnings Management? (2011)Does Auditor Industry Specialization Improve Audit Quality? (2013)The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process (2013)A Pure Theory of Local Expenditures (1956)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure (1986)Production, Information Costs and Economic Organization (1996)Determinants of web site information by Spanish city councils (2008)Accrual Accounting in EU Local Governments: One Method, Several Approaches (2009)Earnings Management During Import Relief Investigations (1991)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)A Survey of Corporate Governance (1997)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)Internal control and management guidance (2009)Auditor independence, ‘low balling’, and disclosure regulation (1981)Competitive Advantage: Creating and Sustaining Superior Performance (1985)Competitive advantage: creating and sustaining superior performance (1998)Client size, auditor specialization and fraudulent financial reporting (2004)Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements (2011)Firm Resources and Sustained Competitive Advantage (1991)The cornerstones of competitive advantage: A resource‐based view (1993)Firm resources and sustained competitive advantage (2004)Audit delay and the timeliness of corporate reporting* (1989)Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 2014A review of archival auditing research3,184 cited
  • 1956Barriers to New Competition2,681 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • 2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
  • 1977The Municipal Accounting Maze: An Analysis of Political Incentives449 cited
  • 2003Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public378 cited
  • 1999Industry Specialization by Auditors376 cited
  • 2023DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR359 cited
  • 2006Expense Misreporting in Nonprofit Organizations343 cited
  • 2012Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*324 cited
  • 2011An empirical test of spatial competition in the audit market258 cited
  • 2010The Causes and Consequences of Internal Control Problems in Nonprofit Organizations254 cited

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  • 1980The Economic Role of the Audit in Free and Regulated Markets250 cited
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