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State Liability Regimes within the United States and Auditor Reporting
16 references·12 citing·44 second hop
State Liability Regimes within the United States and Auditor Reporting (2016)State Liability Regimes within the United…A review of archival auditing research (2014)A review of archival auditing…Predicting financial distress of companies: revisiting the Z-Score and ZETA® models (2013)Predicting financial distress…Measuring Securities Litigation Risk (2011)Measuring Securities Litigati…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…The law and economics of self-dealing (2008)The law and economics of self…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Assessing the Probability of Bankruptcy (2004)Assessing the Probability of …Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Minimum Wages and Employment: A Case Study of the Fast-Food Industry in New Jersey and Pennsylvania: Reply (2000)Minimum Wages and Employment:…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Industry costs of equity (1997)Industry costs of equityMinimum Wages and Employment: A Case Study of the Fast Food Industry in New Jersey and Pennsylvania (1993)Minimum Wages and Employment:…Auditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…Auditor size and audit quality (1981)Auditor size and audit qualityThe impact of business ethics on stress, anxiety and depression and the success of auditors (2023)The impact of business ethics…Public Communication of Audit Risks and Related-Party Transactions: Evidence from China (2023)Public Communication of Audit…Third-Party Auditor Liability and Financial Restatements (2022)Third-Party Auditor Liability…U.S. Audit partner identification and auditor reporting (2021)U.S. Audit partner identifica…Real effects of auditor conservatism (2021)Real effects of auditor conse…Auditor liability and excess cash holdings: Evidence from audit fees of foreign incorporated firms (2021)Auditor liability and excess …Workload stress and conservatism: An audit perspective (2020)Workload stress and conservat…The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment (2020)The effect of auditor litigat…Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates? (2018)Do Auditors Accurately Predic…An Analysis of Auditors' Going-Concern Reporting Accuracy in Private Firms (2018)An Analysis of Auditors' Goin…Private lenders’ demand for audit (2017)Private lenders’ demand for a…Money laundering and audit fees (2017)Money laundering and audit fe…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)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Auditor Industry Specialization and Earnings Quality (2003)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)The analysis of household surveys (1997)Empirical Strategies in Labor Economics (1999)Comparative Politics and the Synthetic Control Method (2014)American Economic Review (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Pricing of Options and Corporate Liabilities (1973)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Multi-period corporate default prediction with stochastic covariates (2006)Forecasting Default with the Merton Distance to Default Model (2008)The impact of corporate social responsibility on the cost of bank loans (2010)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Economic Consequences of Legal Origins (2008)Women on Boards and Firm Financial Performance: A Meta-Analysis (2014)Do institutional investors drive corporate social responsibility? International evidence (2018)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)The effect of carbon tax on per capita CO2 emissions (2011)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1997Industry costs of equity5,793 cited
  • 2008The law and economics of self-dealing3,514 cited
  • 2014A review of archival auditing research3,184 cited
  • 2000Minimum Wages and Employment: A Case Study of the Fast-Food Industry in New Jersey and Pennsylvania: Reply2,207 cited
  • 1993Minimum Wages and Employment: A Case Study of the Fast Food Industry in New Jersey and Pennsylvania2,089 cited
  • 2004Assessing the Probability of Bankruptcy1,357 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2011Measuring Securities Litigation Risk848 cited
  • 2013Predicting financial distress of companies: revisiting the Z-Score and ZETA® models797 cited
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth

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779 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • Cited by

    • 2021Real effects of auditor conservatism67 cited
    • 2020The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment55 cited
    • 2017Private lenders’ demand for audit51 cited
    • 2018An Analysis of Auditors' Going-Concern Reporting Accuracy in Private Firms42 cited
    • 2017Money laundering and audit fees34 cited
    • 2022Third-Party Auditor Liability and Financial Restatements21 cited
    • 2020Workload stress and conservatism: An audit perspective20 cited
    • 2021Auditor liability and excess cash holdings: Evidence from audit fees of foreign incorporated firms18 cited
    • 2018Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?15 cited
    • 2021U.S. Audit partner identification and auditor reporting14 cited
    • 2023Public Communication of Audit Risks and Related-Party Transactions: Evidence from China14 cited
    • 2023The impact of business ethics on stress, anxiety and depression and the success of auditors7 cited