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Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees
16 references·2 citing·33 second hop
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees (2021)Involvement of Component Auditors in Mult…Incorrect Inferences When Using Residuals as Dependent Variables (2018)Incorrect Inferences When Usi…A review of archival auditing research (2014)A review of archival auditing…Notes on CEPII’s Distances Measures: The GeoDist Database (2012)Notes on CEPII’s Distances Me…Proximity and Investment: Evidence from Plant-Level Data (2011)Proximity and Investment: Evi…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…The Worldwide Governance Indicators: Methodology and Analytical Issues (2010)The Worldwide Governance Indi…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Does Earnings Management Affect Firms’ Investment Decisions? (2008)Does Earnings Management Affe…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Who affects whom? Impact of the national culture of international audit firms and their affiliates on the financial reporting quality of audit clients (2022)Who affects whom? Impact of t…Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use* (2021)Do Foreign Component Auditors…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Econometric Analysis of Cross Section and Panel Data (2001)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Experimental and Quasi-Experimental Designs for Research (1963)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The quality of accounting information in politically connected firms (2010)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)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Social Responsibility and Investment Efficiency (2015)Multiproduct Firms and Trade Liberalization (2011)On the green and innovative side of trade competitiveness? The impact of environmental policies and innovation on EU exports (2011)Beyond Western, Educated, Industrial, Rich, and Democratic (WEIRD) Psychology: Measuring and Mapping Scales of Cultural and Psychological Distance (2020)Bank competition and financial stability in Asia Pacific (2013)Importance and vulnerability of the world’s water towers (2019)The impact of digital economy on energy transition across the globe: The mediating role of government governance (2022)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2010The Worldwide Governance Indicators: Methodology and Analytical Issues5,611 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2014A review of archival auditing research3,184 cited
  • 2012Notes on CEPII’s Distances Measures: The GeoDist Database1,522 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2008Does Earnings Management Affect Firms’ Investment Decisions?963 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2018Incorrect Inferences When Using Residuals as Dependent Variables702 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing

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699 cited
  • 2011Proximity and Investment: Evidence from Plant-Level Data634 cited
  • Cited by

    • 2021Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*42 cited
    • 2022Who affects whom? Impact of the national culture of international audit firms and their affiliates on the financial reporting quality of audit clients15 cited