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Auditor choice and its impact on financial reporting quality: A case of banking industry of Pakistan
13 references·3 citing·44 second hopsampled
Auditor choice and its impact on financial reporting quality: A case of banking industry of Pakistan (2022)Auditor choice and its impact on financia…Big-Four Auditors and Financial Reporting Quality: Evidence from Pakistan (2019)Big-Four Auditors and Financi…Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan (2018)Do Big Four Auditors Always P…Non-audit services and audit quality --- the effect of Sarbanes-Oxley Act (2017)Non-audit services and audit …Bank earnings smoothing, audit quality and procyclicality in Africa (2017)Bank earnings smoothing, audi…The Effect of Audit Quality on Earning Management within Manufacturing Companies Listed on Indonesian Stock Exchange (2016)The Effect of Audit Quality o…Operationalising the Qualitative Characteristics of Financial Reporting (2016)Operationalising the Qualitat…Determinants of Audit Fee in Pakistan (2015)Determinants of Audit Fee in …The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility (2013)The Emergence of Second‐Tier …Do Big 4 audit firms improve the value relevance of earnings and equity? (2013)Do Big 4 audit firms improve …Big 4 auditor affiliation and accruals quality in Bangladesh (2011)Big 4 auditor affiliation and…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Auditor reputation and earnings management: International evidence from the banking industry (2010)Auditor reputation and earnin…Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Litigation Risk and the Finan…Impact of auditor independence, expertise, and industry experience on financial reporting quality (2025)Impact of auditor independenc…Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises (2023)Impacts of tax enforcement an…Do the same executive compensation strategies and policies fit all the firms in the banking industry? New empirical insights from the CEO pay–firm performance causal nexus (2023)Do the same executive compens…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Assessing Alternative Proxies for the Expected Risk Premium (2005)Audit Quality: Insights from the Academic Literature (2012)Corporate social responsibility and access to finance (2013)Auditor size and audit quality (1981)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The Influence of the Audit Report on the Relevance of Accounting Information Reported by Listed Romanian Companies (2015)Applying a new audit regulation: Reporting Key Audit Matters in Jordan (2020)ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe (2022)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Board characteristics, external auditing quality and earnings management (2014)Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh (2018)The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market (2021)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Detecting Earnings Management (2012)Qualitative Characteristics of Financial Reporting and Non-Financial Business Performance (2017)THE IMPACT OF THE RELIABILITY OF THE ACCOUNTING INFORMATION SYSTEM UPON THE BUSINESS PERFORMANCE VIA THE MEDIATING ROLE OF THE QUALITY OF FINANCIAL REPORTING (2019)An evaluation of financial statement quality in pre-versus post-IFRS-7 implementation: the case of Iraqi banking industry (2024)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Non-Big 4 Local Market Leadership and its Effect on Competition (2015)Corporate governance and auditor quality – Malaysian evidence (2016)The effect of auditor type on audit quality in emerging markets: evidence from Egypt (2020)Perceived Auditor Quality and the Earnings Response Coefficient (1993)Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects (1999)Bank Earnings Smoothing During Mandatory IFRS Adoption in Nigeria (2018)Audit committee attributes and cosmetic accounting in Nigeria (2019)Bank income smoothing, institutions and corruption (2019)The conservatism principle and the asymmetric timeliness of earnings1 (1997)THE IMPACT OF AUDIT COMMITTEE EFFECTIVENESS ON AUDIT QUALITY: EVIDENCE FROM THE MIDDLE EAST (2019)PREVENTIONAL AUDIT: IMPLEMENTATION OF SOX CONTROL TO PREVENT FRAUD (2020)THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY: EVIDENCE FROM SAUDI ARABIA (2021)The economic implications of corporate financial reporting (2005)Ability of accounting and audit quality variables to predict bank failure during the financial crisis (2011)Do Islamic Banks Employ Less Earnings Management? (2013)Bank Loan Loss Provisions Research: A Review (2017)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)Corporate governance reforms and risk disclosure quality: evidence from an emerging economy (2022)Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region (2023)
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References

  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 2010Auditor reputation and earnings management: International evidence from the banking industry253 cited
  • 2013Do Big 4 audit firms improve the value relevance of earnings and equity?96 cited
  • 2013The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility91 cited
  • 2018Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan74 cited
  • 2017Bank earnings smoothing, audit quality and procyclicality in Africa64 cited
  • 2011Big 4 auditor affiliation and accruals quality in Bangladesh60 cited
  • 2017Non-audit services and audit quality --- the effect of Sarbanes-Oxley Act33 cited
  • 2016Operationalising the Qualitative Characteristics of Financial Reporting33 cited
  • 2016The Effect of Audit Quality on Earning Management within Manufacturing Companies Listed on Indonesian Stock Exchange28 cited
  • 2019Big-Four Auditors and Financial Reporting Quality: Evidence from Pakistan24 cited
  • 2015Determinants of Audit Fee in Pakistan22 cited

Cited by

  • 2025

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Impact of auditor independence, expertise, and industry experience on financial reporting quality
17 cited
  • 2023Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises17 cited
  • 2023Do the same executive compensation strategies and policies fit all the firms in the banking industry? New empirical insights from the CEO pay–firm performance causal nexus17 cited