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What are the required qualities of auditors in the public sector?
16 references·0 citing·35 second hop
What are the required qualities of auditors in the public sector? (2021)What are the required qualities of audito…When to use and how to report the results of PLS-SEM (2018)When to use and how to report…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…Mail and Internet Surveys: The Tailored Design Method (2007)Mail and Internet Surveys: Th…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…EXPERT AND EXCEPTIONAL PERFORMANCE: Evidence of Maximal Adaptation to Task Constraints (1996)EXPERT AND EXCEPTIONAL PERFOR…Making Democracy Work: Civic Traditions in Modern Italy (1993)Making Democracy Work: Civic …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Detecting Earnings Management. (1995)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Evaluating Structural Equation Models with Unobservable Variables and Measurement Error (1981)PLS-SEM: Indeed a Silver Bullet (2011)A new criterion for assessing discriminant validity in variance-based structural equation modeling (2014)Partial Least Squares Structural Equation Modeling (2017)Assessing measurement model quality in PLS-SEM using confirmatory composite analysis (2019)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)E-mail Survey Response Rates: A Review (2006)The adequacy of response rates to online and paper surveys: what can be done? (2008)Factors affecting response rates of the web survey: A systematic review (2009)Political Trust and Trustworthiness (2000)The New Politics of the Welfare State (2001)Inclusion and Democracy (2002)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2018When to use and how to report the results of PLS-SEM27,424 cited
  • 1993Making Democracy Work: Civic Traditions in Modern Italy11,137 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2007Mail and Internet Surveys: The Tailored Design Method3,220 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1996EXPERT AND EXCEPTIONAL PERFORMANCE: Evidence of Maximal Adaptation to Task Constraints2,136 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited

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Auditor Industry Specialization and Earnings Quality
1,206 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
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