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Does Availability of Audit Partners Affect Audit Quality? Evidence From China
16 references·0 citing·41 second hop
Does Availability of Audit Partners Affect Audit Quality? Evidence From China (2019)Does Availability of Audit Partners Affec…A review of archival auditing research (2014)A review of archival auditing…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Effects of Audit Quality on E…Review of Economic Studies (2010)Review of Economic StudiesAudit Office Size, Audit Quality, and Audit Pricing (2010)Audit Office Size, Audit Qual…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Lawsuits against Auditors (1994)Lawsuits against AuditorsSeparation of Ownership and Control (1983)Separation of Ownership and C…Auditor size and audit quality (1981)Auditor size and audit qualityAgency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Hierarchical Control and Optimum Firm Size (1967)Hierarchical Control and Opti…The 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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Outside directors and CEO turnover (1988)Stock prices and top management changes (1988)Measuring Securities Litigation Risk (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Tone Management (2013)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Mergers and the Market for Corporate Control (1965)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)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)Law and Finance (1998)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)The Optimal Structure of Incentives and Authority within an Organization (1976)Incentives to Form Coalitions with Bertrand Competition (1985)The Socialist System (1992)Quasi-maximum likelihood estimation and inference in dynamic models with time-varying covariances (1992)Why is There so Little Money in U.S. Politics? (2003)Belief in a Just World and Redistributive Politics (2006)Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)The effect of corporate governance on sustainability disclosure (2010)Female Directors and Earnings Quality* (2011)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2014A review of archival auditing research3,184 cited
  • 2010Review of Economic Studies2,967 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 1967Hierarchical Control and Optimum Firm Size1,050 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*645 cited
  • 2010Audit Office Size, Audit Quality, and Audit Pricing

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610 cited
  • 1994Lawsuits against Auditors540 cited
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