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Effects of Joint Audits on Audit Quality and Audit Costs: A Game-Theoretical Explanation for Contradictory Empirical Results
16 references·1 citing·49 second hop
Effects of Joint Audits on Audit Quality and Audit Costs: A Game-Theoretical Explanation for Contradictory Empirical Results (2021)Effects of Joint Audits on Audit Quality …Group judgment and decision making in auditing: Past and future research (2015)Group judgment and decision m…Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)Audit Firm Tenure, Non‐Audit …A review of archival auditing research (2014)A review of archival auditing…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits (2012)Do Joint Audits Improve Audit…Audit Partner Specialization and Audit Fees: Some Evidence from Sweden* (2011)Audit Partner Specialization …An empirical test of spatial competition in the audit market (2011)An empirical test of spatial …A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…Assessing France's Joint Audit Requirement: Are Two Heads Better than One? (2009)Assessing France's Joint Audi…Determinants of audit fees for French quoted firms (2007)Determinants of audit fees fo…Models of cooperation based on the Prisoner's Dilemma and the Snowdrift game (2005)Models of cooperation based o…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…Justification of Decisions in Auditing (1995)Justification of Decisions in…The review process as a control for differential recall of evidence in auditor judgments (1993)The review process as a contr…Auditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…The Economics of Modern Manufacturing: Technology, Strategy, and Organization (1990)The Economics of Modern Manuf…Assessment of joint audit mission quality in Tunisia (2022)Assessment of joint audit mis…Vertical Integration, Appropriable Rents, and the Competitive Contracting Process (1978)Contestable Markets and the Theory of Industry Structure (1982)Managing quality: the strategic and competitive edge (1989)Dynamic capabilities and strategic management (1997)Dynamic capabilities: what are they? (2000)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Specification Tests in Econometrics (1978)The Knowledge-Creating Company (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2014)Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions (2014)Capital Market Consequences of Audit Partner Quality (2015)Auditor size and audit quality (1981)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Performance matched discretionary accrual measures (2005)Audit Quality and Specialist Tenure (2013)Zombie Board: Board Tenure and Firm Performance (2018)Understanding financial auditing from a service perspective (2019)Financial Reporting: An Accounting Revolution. (1982)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)Audit effort and earnings management (2007)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Audit Quality: Insights from the Academic Literature (2012)Stability in Competition (1929)Positive Accounting Theory (1985)The Theory of Industrial Organization (1988)Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements (2013)Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries (2014)Internal Control Opinion Shopping and Audit Market Competition (2015)The genetical evolution of social behaviour. I (1964)The Evolution of Cooperation (1981)Evolutionary Explanations for Cooperation (2007)Evolutionary games on graphs (2007)Coevolutionary games—A mini review (2009)Theory of games and economic behavior (2019)Earnings Management During Import Relief Investigations (1991)Does Auditor Industry Specialization Improve Audit Quality? (2013)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Risk, Return, and Equilibrium: Empirical Tests (1973)Do school ties between auditors and client executives influence audit outcomes? (2015)Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching (2016)A Review of the Archival Literature on Audit Partners (2017)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)
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References

  • 2014A review of archival auditing research3,184 cited
  • 1990The Economics of Modern Manufacturing: Technology, Strategy, and Organization2,643 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2005Models of cooperation based on the Prisoner's Dilemma and the Snowdrift game872 cited
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 2011Audit Partner Specialization and Audit Fees: Some Evidence from Sweden*307 cited
  • 2015Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality279 cited
  • 2011An empirical test of spatial competition in the audit market258 cited
  • 2009Assessing France's Joint Audit Requirement: Are Two Heads Better than One?177 cited
  • 2012Do Joint Audits Improve Audit Quality? Evidence from Voluntary Joint Audits170 cited
  • 2007Determinants of audit fees for French quoted firms159 cited
  • 1995Justification of Decisions in Auditing156 cited
  • 1993The review process as a control for differential recall of evidence in auditor judgments

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152 cited
  • 2015Group judgment and decision making in auditing: Past and future research146 cited
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    • 2022Assessment of joint audit mission quality in Tunisia10 cited