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Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level
16 references·2 citing·43 second hop
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level (2020)Consequences of Going-Concern Opinion Ina…Audit Office Size, Audit Quality, and Audit Pricing (2010)Audit Office Size, Audit Qual…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Performance matched discretionary accrual measures (2005)Performance matched discretio…What do we know about audit quality? (2004)What do we know about audit q…Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports (2003)Audit Committee Characteristi…Shredded Reputation: The Cost of Audit Failure (2002)Shredded Reputation: The Cost…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Customer Satisfaction, Market Share, and Profitability: Findings from Sweden (1994)Customer Satisfaction, Market…Customer Satisfaction, Market Share, and Profitability: Findings From Sweden (1994)Customer Satisfaction, Market…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…A National Customer Satisfaction Barometer: The Swedish Experience (1992)A National Customer Satisfact…Zero defections: quality comes to services. (1990)Zero defections: quality come…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Management's Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping (2021)Management's Undue Influence …Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms (2021)Do going concern disclosures …Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)Econometric Analysis of Cross Section and Panel Data (2001)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Consumer Perceptions of Price, Quality, and Value: A Means-End Model and Synthesis of Evidence (1988)SERVQUAL: A multiple-Item Scale for measuring consumer perceptions of service quality (1988)Conceptualizing, Measuring, and Managing Customer-Based Brand Equity (1993)The American Customer Satisfaction Index: Nature, Purpose, and Findings (1996)Assessing the effects of quality, value, and customer satisfaction on consumer behavioral intentions in service environments (2000)Quality, satisfaction and behavioral intentions (2000)Auditor size and audit quality (1981)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)The Different Roles of Satisfaction, Trust, and Commitment in Customer Relationships (1999)Marketing management: analysis. planning. implementation and control (2000)\nThe use of partial least squares path modeling in international marketing (2009)Law and Finance (1998)A Framework for Understanding and Researching Audit Quality (2011)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Detecting Earnings Management. (1995)Accounting Accruals and Auditor Reporting Conservatism* (1999)Research design issues in earnings management studies (2000)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)A Cognitive Model of the Antecedents and Consequences of Satisfaction Decisions (1980)A Reexamination of the Determinants of Consumer Satisfaction (1996)The value concept and relationship marketing (1996)Market-Based Assets and Shareholder Value: A Framework for Analysis (1998)The Behavioral Consequences of Service Quality (1996)Whence Consumer Loyalty? (1999)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)
this work references cited by second hop

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1992A National Customer Satisfaction Barometer: The Swedish Experience5,637 cited
  • 1990Zero defections: quality comes to services.5,373 cited
  • 1994Customer Satisfaction, Market Share, and Profitability: Findings From Sweden4,531 cited
  • 1994Customer Satisfaction, Market Share, and Profitability: Findings from Sweden2,306 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2010Audit Office Size, Audit Quality, and Audit Pricing610 cited
  • 2000Auditor resignations: clientele effects and legal liability

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592 cited
  • 2002Shredded Reputation: The Cost of Audit Failure514 cited
  • Cited by

    • 2021Management's Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping19 cited
    • 2021Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms17 cited