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The Impact of Audit Market Concentration on Audit Quality: Evidence from Indonesia
16 references·0 citing·34 second hop
The Impact of Audit Market Concentration on Audit Quality: Evidence from Indonesia (2019)The Impact of Audit Market Concentration …The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Audit Partner Tenure, Audit F…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Performance matched discretionary accrual measures (2005)Performance matched discretio…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises (2001)The Reversal of Abnormal Accr…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Research design issues in earnings management studies (2000)Research design issues in ear…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Auditor size and audit quality (1981)Auditor size and audit qualityCorporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)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)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The quality of accounting information in politically connected firms (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)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)Assurance on Sustainability Reports: An International Comparison (2009)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 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
  • 2000Research design issues in earnings management studies998 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2001The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises609 cited

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  • 2008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*537 cited
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