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Determinants of audit report modifications in Finnish municipalities
16 references·0 citing·43 second hop
Determinants of audit report modifications in Finnish municipalities (2020)Determinants of audit report modification…The value of public sector audit: Literature and history (2017)The value of public sector au…Female Auditors and Accruals Quality (2013)Female Auditors and Accruals …Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom (2008)Audit Fees, Non‐Audit Fees an…The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)The Relationship between Audi…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Voluntary Demand for Internal and External Auditing by Family Businesses (2000)Voluntary Demand for Internal…The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Influence of Contrary Inf…The New Economics of Organization (1984)The New Economics of Organiza…Economic Incentives and the Choice of State Government Accounting Practices (1984)Economic Incentives and the C…Toward understanding the role of auditing in the public sector (1983)Toward understanding the role…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The 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…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Diplomacy and domestic politics: the logic of two-level games (1988)Introduction: epistemic communities and international policy coordination (1992)Increasing Returns, Path Dependence, and the Study of Politics (2000)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)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)Legal Determinants of External Finance (1997)Law and Finance (1998)Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Auditor Independence and Audit Quality (2014)Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions (2014)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Audit Committee Composition and Auditor Reporting (2000)Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors (2016)The impact of top executive gender on asset prices: Evidence from stock price crash risk (2019)How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)An empirical analysis of auditor reporting and its association with abnormal accruals (2003)Earnings Manipulation in Failing Firms (2003)A Pure Theory of Local Expenditures (1956)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)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Risk, Return, and Equilibrium: Empirical Tests (1973)Do school ties between auditors and client executives influence audit outcomes? (2015)Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching (2016)A Review of the Archival Literature on Audit Partners (2017)
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References

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  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1984The New Economics of Organization1,972 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 1977The Municipal Accounting Maze: An Analysis of Political Incentives449 cited
  • 1997The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies425 cited
  • 2007The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions377 cited
  • 2013Female Auditors and Accruals Quality310 cited
  • 2000Voluntary Demand for Internal and External Auditing by Family Businesses294 cited
  • 1980The Economic Role of the Audit in Free and Regulated Markets250 cited
  • 1984Economic Incentives and the Choice of State Government Accounting Practices209 cited
  • 2017The value of public sector audit: Literature and history187 cited
  • 1983Toward understanding the role of auditing in the public sector

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184 cited
  • 2008Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom165 cited
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