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The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality

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References

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1974Hindsight-foresight: The effect of outcome knowledge on judgment under uncertainty.801 cited

Cited by

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2017Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments57 cited
2019The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust50 cited
2017How Do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process50 cited
2018Realigning Auditors' Accountability: Experimental Evidence50 cited
2014Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management39 cited
2018Quasi Rents to Audit Firms from Longer Tenure36 cited
2018Mandatory audit firm rotation and prohibition of audit firm‐provided tax services: Evidence from investment consultants’ perceptions35 cited
2018Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism33 cited
2020The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions33 cited
2019Why Are People Honest? Internal and External Motivations to Report Honestly27 cited
2017Further evidence on mandatory partner rotation and audit pricing: a supply‐side perspective27 cited