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Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees
16 references·16 citing·25 second hopsampled
Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees (2015)Small Audit Firm Membership in Associatio…A review of archival auditing research (2014)A review of archival auditing…Detecting Earnings Management (2012)Detecting Earnings ManagementExternal Control of Organizations: Resource Dependence Perspective (2011)External Control of Organizat…Corporate Misreporting and Bank Loan Contracting (2007)Corporate Misreporting and Ba…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…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research (2022)The impact of external audito…Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits? (2022)Does Public Company Accountin…Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China (2021)Industry-Specific Knowledge T…External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis (2021)External Factors and the Pric…When Do Investors Value Key Audit Matters? (2020)When Do Investors Value Key A…What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants (2020)What is it going to cost? Emp…Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions (2020)Examining Climate and Culture…Corporate Governance Determinants of Financial Restatements: A Meta-Analysis (2020)Corporate Governance Determin…Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?* (2020)Collaborating with Competitor…Challenging Global Group Audits: The Perspective of US Group Audit Leads* (2020)Challenging Global Group Audi…Social Networks Analysis in Accounting and Finance (2019)Social Networks Analysis in A…Are audit fees discounted in initial year audit engagements? (2019)Are audit fees discounted in …Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime (2018)Joint Audit Engagements and C…A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality (2018)A Field Study on Small Accoun…Information Technology in an Audit Context: Have the Big 4 Lost Their Advantage? (2017)Information Technology in an …Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement (2017)Does the Timing of Auditor Ch…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)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)Organizational Information Requirements, Media Richness and Structural Design (1986)Managing Legitimacy: Strategic and Institutional Approaches (1995)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Auditor size and audit quality (1981)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)The Evolution of Cooperation (1981)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)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)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2011External Control of Organizations: Resource Dependence Perspective14,181 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2014A review of archival auditing research3,184 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2007Corporate Misreporting and Bank Loan Contracting1,192 cited

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

  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • Cited by

    • 2020When Do Investors Value Key Audit Matters?132 cited
    • 2019Social Networks Analysis in Accounting and Finance109 cited
    • 2017Information Technology in an Audit Context: Have the Big 4 Lost Their Advantage?96 cited
    • 2019Are audit fees discounted in initial year audit engagements?94 cited
    • 2018A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality84 cited
    • 2020What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants79 cited
    • 2020Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions79 cited
    • 2020Challenging Global Group Audits: The Perspective of US Group Audit Leads*74 cited
    • 2021Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China62 cited
    • 2017Does the Timing of Auditor Changes Affect Audit Quality? Evidence From the Initial Year of the Audit Engagement61 cited
    • 2021External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis51 cited
    • 2020Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*43 cited
    • 2022The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research41 cited
    • 2022Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?37 cited
    • 2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysis35 cited
    • 2018Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime34 cited