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Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement
16 references·9 citing·41 second hopsampled
Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement (2017)Does the Timing of Auditor Changes Affect…The Impact of Religion on Financial Reporting Irregularities (2011)The Impact of Religion on Fin…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects (2004)The behaviour of the maximum …Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…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…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…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…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality (2025)Effects of artificial intelli…Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices (2024)Individual Auditor Turnover a…Auditor Skill Demands and Audit Quality: Evidence from Job Postings (2024)Auditor Skill Demands and Aud…A panel data analysis of the effect of audit quality on financial statement fraud (2024)A panel data analysis of the …Critical audit matters: litigation, quality and conservatism (2023)Critical audit matters: litig…Audit quality and digitalization: some insights from theItalian context (2022)Audit quality and digitalizat…The impact of the input level of information system audit on the audit quality: Korean evidence (2021)The impact of the input level…Earnings announcement delays and implications for the auditor-client relationship (2021)Earnings announcement delays …Auditor Market Power and Audit Quality Revisited: Effects of Market Concentration, Market Share Distance, and Leadership (2020)Auditor Market Power and Audi…Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Partner Tenure and Audit Quality (2006)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Bilateral Donors’ Interest vs. Recipients’ Development Motives in Aid Allocation: Do All Donors Behave the Same? (2006)Corruption culture and corporate misconduct (2016)Advertising Content and Consumer Engagement on Social Media: Evidence from Facebook (2017)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)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Specification Tests in Econometrics (1978)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)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)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2004The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects1,208 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2011The Impact of Religion on Financial Reporting Irregularities886 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

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

793 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • Cited by

    • 2022Audit quality and digitalization: some insights from theItalian context54 cited
    • 2024Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices42 cited
    • 2024Auditor Skill Demands and Audit Quality: Evidence from Job Postings35 cited
    • 2020Auditor Market Power and Audit Quality Revisited: Effects of Market Concentration, Market Share Distance, and Leadership33 cited
    • 2025Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality28 cited
    • 2024A panel data analysis of the effect of audit quality on financial statement fraud26 cited
    • 2021Earnings announcement delays and implications for the auditor-client relationship21 cited
    • 2021The impact of the input level of information system audit on the audit quality: Korean evidence14 cited
    • 2023Critical audit matters: litigation, quality and conservatism14 cited