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Mandatory audit firm rotation and audit quality
16 references·16 citing·34 second hopsampled
Mandatory audit firm rotation and audit quality (2008)Mandatory audit firm rotation and audit q…Detecting Earnings Management (2012)Detecting Earnings ManagementAudit 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…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…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 Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…Detecting Earnings Management. (1995)Detecting Earnings Management.Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Information quality and the valuation of new issues (1986)Information quality and the v…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India (2021)Auditor tenure and audit qual…A meta-analysis approach for determinants of effective factors on audit quality (2019)A meta-analysis approach for …The associations between audit firm attributes and audit quality-specific indicators (2018)The associations between audi…Explaining the information systems auditor role in the public sector financial audit (2017)Explaining the information sy…Effective audit committee, audit quality and earnings management (2016)Effective audit committee, au…Audit firm rotation and audit quality. (2016)Audit firm rotation and audit…Audit committee effectiveness, audit quality and earnings management: a meta-analysis (2016)Audit committee effectiveness…Audit firm rotation, audit fees and audit quality: The experience of Italian public companies (2015)Audit firm rotation, audit fe…A review of accounting research in the Asia Pacific region (2015)A review of accounting resear…Determinants of Audit Fees: Evidence from Jordan (2014)Determinants of Audit Fees: E…Audit Partner Rotation and Financial Reporting Quality (2014)Audit Partner Rotation and Fi…Auditor independence, audit quality and the mandatory auditor rotation in Egypt (2013)Auditor independence, audit q…A meta‐analysis of the determinants of modified audit opinion decisions (2013)A meta‐analysis of the determ…EC Green Paper Proposals and Audit Quality (2012)EC Green Paper Proposals and …Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia (2012)Audit Tenure, Auditor Rotatio…An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality (2012)An Examination of Partner Per…Corporate 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)The Effect of Audit Quality on Earnings Management* (1998)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)Auditor Industry Specialization and Earnings Quality (2003)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)
this work references cited by second hop· second hop is a sample of the most-cited connections

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
  • 2012Detecting Earnings Management3,821 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 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
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • Cited by

    • 2016Audit committee effectiveness, audit quality and earnings management: a meta-analysis165 cited
    • 2012An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality139 cited
    • 2015Audit firm rotation, audit fees and audit quality: The experience of Italian public companies133 cited
    • 2014Audit Partner Rotation and Financial Reporting Quality118 cited
    • 2013A meta‐analysis of the determinants of modified audit opinion decisions116 cited
    • 2016Effective audit committee, audit quality and earnings management115 cited
    • 2015A review of accounting research in the Asia Pacific region102 cited
    • 2019A meta-analysis approach for determinants of effective factors on audit quality102 cited
    • 2013Auditor independence, audit quality and the mandatory auditor rotation in Egypt89 cited
    • 2018The associations between audit firm attributes and audit quality-specific indicators73 cited
    • 2012Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia72 cited
    • 2016Audit firm rotation and audit quality.68 cited
    • 2012EC Green Paper Proposals and Audit Quality63 cited
    • 2014Determinants of Audit Fees: Evidence from Jordan53 cited
    • 2021Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India52 cited
    • 2017Explaining the information systems auditor role in the public sector financial audit52 cited