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How do auditors respond to competition? Evidence from the bidding process
16 references·0 citing·43 second hop
How do auditors respond to competition? Evidence from the bidding process (2022)How do auditors respond to competition? E…Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees (2014)Who's Really in Charge? Audit…Big Data: New Tricks for Econometrics (2014)Big Data: New Tricks for Econ…A review of archival auditing research (2014)A review of archival auditing…The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)The Impact of Mandatory IFRS …Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality? (2012)Geographic Proximity between …Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries* (2012)Does Audit Market Concentrati…Fee Pressure and Audit Quality (2011)Fee Pressure and Audit QualityAn empirical test of spatial competition in the audit market (2011)An empirical test of spatial …On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment? (2009)Auditor Switches in the Pre- …Panel data methods for fractional response variables with an application to test pass rates (2008)Panel data methods for fracti…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees* (1994)Competition in the Market for…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…On the Pooling of Time Series and Cross Section Data (1978)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Estimating dynamic panel models in corporate finance (2012)Participation of Developing Countries in Global Value Chains (2015)Correlated random effects models with unbalanced panels (2018)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Litigation risk and IPO underpricing (2002)Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Why Are There Still So Many Jobs? The History and Future of Workplace Automation (2015)Human Decisions and Machine Predictions (2017)American Economic Review (2019)Forecasting: theory and practice (2022)Auditor brand name reputations and industry specializations (1995)Auditor Industry Specialization and Earnings Quality (2003)Audit Research after Sarbanes-Oxley (2005)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)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)Industry costs of equity (1997)Law and Finance (1998)Does mandatory IFRS adoption facilitate debt financing? (2015)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Female Auditors and Accruals Quality (2013)Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2015)The effect of audit adjustments on earnings quality: Evidence from China (2015)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 2014A review of archival auditing research3,184 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2014Big Data: New Tricks for Econometrics1,574 cited
  • 2008Panel data methods for fractional response variables with an application to test pass rates1,319 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 2012The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence326 cited
  • 2012Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries*324 cited
  • 2011Fee Pressure and Audit Quality311 cited
  • 2012Geographic Proximity between Auditor and Client: How Does It Impact Audit Quality?278 cited
  • 2009Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?270 cited
  • 2011An empirical test of spatial competition in the audit market258 cited
  • 2014Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees

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243 cited
  • 1994Competition in the Market for Audit Services: The Effect of Supplier Concentration on Audit Fees*230 cited
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