References

• 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
• 2014A review of archival auditing research3,184 cited
• 1983Premiums for High Quality Products as Returns to Reputations2,342 cited
• 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
• 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
• 2015Raising Rivals’ Costs676 cited
• 2018Government Accountability Office (GAO)385 cited
• 1999Industry Specialization by Auditors376 cited
• 2010The Causes and Consequences of Internal Control Problems in Nonprofit Organizations254 cited
• 2005The Discovery and Reporting of Internal Control Deficiencies Prior to Sox-Mandated Audits208 cited
• 2007Auditor specialization, perceived audit quality, and audit fees in the local government audit market193 cited
• 1983Toward understanding the role of auditing in the public sector184 cited
• 2012How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?168 cited
• 1984The role of generally accepted reporting methods in the public sector: An empirical test102 cited
• 2002An examination of municipal audit delay