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Is Self-Regulated Peer Review Effective at Signaling Audit Quality?
16 references·16 citing·42 second hopsampled
Is Self-Regulated Peer Review Effective at Signaling Audit Quality? (2009)Is Self-Regulated Peer Review Effective a…The Theory of Economic Regulation (2021)The Theory of Economic Regula…Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Non‐audit Service Fees and Au…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…What do we know about audit quality? (2004)What do we know about audit q…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…The Sarbanes-Oxley Act of 2002 (2002)The Sarbanes-Oxley Act of 2002The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector (2000)The Differentiation of Qualit…The Influence of Institutional Investors on Myopic R&D Investment Behavior (1998)The Influence of Institutiona…Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. (1998)Fraud type and auditor litiga…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Lawsuits against Auditors (1994)Lawsuits against AuditorsAn Analysis of Auditor Litigation and Audit Service Quality. (1988)An Analysis of Auditor Litiga…Limited-dependent and qualitative variables in econometrics (1983)Limited-dependent and qualita…Auditor size and audit quality (1981)Auditor size and audit qualityThe Theory of Economic Regulation (1971)The Theory of Economic Regula…A Second Generation Little Jiffy (1970)A Second Generation Little Ji…Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia (2021)Impact of Auditor Competence,…Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality (2020)Consequences of the implement…Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation (2018)Public Oversight of Audit Fir…No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality? (2018)No news is bad news: Do PCAOB…Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam (2017)Audit Firm Size, Audit Fee, A…Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting (2016)Is the Public Oversight of Au…From peer review to PCAOB inspections: Regulating for audit quality in the U.S. (2016)From peer review to PCAOB ins…Corporate governance and auditor quality – Malaysian evidence (2016)Corporate governance and audi…Overview of Surrogates to Measure Audit Quality (2013)Overview of Surrogates to Mea…The Effect of the Strictness of Consultation Requirements on Fraud Consultation (2012)The Effect of the Strictness …Comparing self-regulation and statutory regulation: Evidence from the accounting profession (2012)Comparing self-regulation and…Audit Quality Indicators: Insights from the Academic Literature (2012)Audit Quality Indicators: Ins…Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises (2012)Audit office size, audit qual…The Effect of Ownership Structure on Audit Quality: Evidence from Jordan (2011)The Effect of Ownership Struc…Determinantes da qualidade das auditorias independentes no Brasil (2010)Determinantes da qualidade da…Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice (2010)Audit Quality Indicators: A S…The Capital Structure Puzzle (1984)Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Earnings management to avoid earnings decreases and losses (1997)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)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)The Effect of Audit Quality on Earnings Management* (1998)The Varimax Criterion for Analytic Rotation in Factor Analysis (1958)The Application of Electronic Computers to Factor Analysis (1960)A Rationale and Test for the Number of Factors in Factor Analysis (1965)Little Jiffy, Mark Iv (1974)Comparison of five rules for determining the number of components to retain. (1986)Factor Retention Decisions in Exploratory Factor Analysis: a Tutorial on Parallel Analysis (2004)Auditor independence, ‘low balling’, and disclosure regulation (1981)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Earnings Management During Import Relief Investigations (1991)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Audit committee, board of director characteristics, and earnings management (2002)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)Audit Fees and Auditor Size: Further Evidence (1986)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)The Regulation of Entry (2000)The great reversals: the politics of financial development in the twentieth century (2003)Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens (2014)Econometric Analysis of Cross Section and Panel Data (2001)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Introductory Econometrics for Finance (2008)
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References

  • 1983Limited-dependent and qualitative variables in econometrics13,257 cited
  • 1971The Theory of Economic Regulation8,084 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2021The Theory of Economic Regulation5,483 cited
  • 1970A Second Generation Little Jiffy4,816 cited
  • 1998The Influence of Institutional Investors on Myopic R&D Investment Behavior3,013 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
  • 1994Lawsuits against Auditors540 cited
  • 2007Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization503 cited
  • 2002The Sarbanes-Oxley Act of 2002280 cited
  • 1998Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases.279 cited
  • 2000The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector

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235 cited

Cited by

  • 2020Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality104 cited
  • 2012Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises97 cited
  • 2010Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice95 cited
  • 2012Audit Quality Indicators: Insights from the Academic Literature95 cited
  • 2011The Effect of Ownership Structure on Audit Quality: Evidence from Jordan86 cited
  • 2018Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation86 cited
  • 2017Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam76 cited
  • 2021Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia65 cited
  • 2016Corporate governance and auditor quality – Malaysian evidence61 cited
  • 2012Comparing self-regulation and statutory regulation: Evidence from the accounting profession55 cited
  • 2010Determinantes da qualidade das auditorias independentes no Brasil52 cited
  • 2012The Effect of the Strictness of Consultation Requirements on Fraud Consultation47 cited
  • 2016From peer review to PCAOB inspections: Regulating for audit quality in the U.S.45 cited
  • 2013Overview of Surrogates to Measure Audit Quality35 cited
  • 2018No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?33 cited
  • 2016Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting31 cited