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The relationship between auditor characteristics and fraud detection

16 references·5 citing·49 second hopsampled

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2005The NPI-16 as a short measure of narcissism1,350 cited
1999The Detection of Earnings Manipulation1,299 cited
1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
1987Signalling, Agency Theory and Accounting Policy Choice544 cited
2008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*537 cited
1999What Do Industry-Specialist Auditors Know?496 cited
1991Conservatism and Auditor-Client Negotiations465 cited
2003Audit Quality and the Pricing of Discretionary Accruals453 cited
2012

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Audit Quality and Auditor Reputation: Evidence from Japan

435 cited

2017CFO Narcissism and Financial Reporting Quality425 cited

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2024The application of machine learning to study fraud in the accounting literature25 cited
2022Auditor industry expertise and external audit prices: empirical evidence from Amman Stock Exchange-listed companies23 cited
2023Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings23 cited