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Audit Research after Sarbanes-Oxley

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References

2002Audit committee, board of director characteristics, and earnings management4,633 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
2003The great reversals: the politics of financial development in the twentieth century3,327 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
1998Meta-analytic reviews of board composition, leadership structure, and financial performance2,327 cited
2001Financial accounting information and corporate governance2,296 cited
2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
1998Firm Performance and Board Committee Structure1,774 cited
2004Audit Committee Characteristics and Restatements1,666 cited
1996The pricing of discretionary accruals1,662 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited

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2005

Corporate Governance and Accounting Scandals

1,568 cited

2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited

Cited by

2016The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors222 cited
2007Audit Committee, Board Characteristics, and Auditor Switch Decisions by Andersen's Clients*220 cited
2014Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions219 cited
2012Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions*215 cited
2012The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements213 cited
2010Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China*209 cited
2019Gender‐diverse boards and audit fees: What difference does gender quota legislation make?197 cited
2011Auditor's Gender and Audit Fees181 cited
2011How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China164 cited
2012Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes‐Oxley Get It Wrong?*163 cited
2011Are PCAOB-Identified Audit Deficiencies Associated with a Change in Reporting Decisions of Triennially Inspected Audit Firms?160 cited
2010Audit committee characteristics and investment in internal auditing149 cited
2007Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*147 cited
2011Client importance and audit partner independence144 cited
2013Joint Audit: Issues and Challenges for Researchers and Policy-Makers107 cited
2008The impact of auditor rotation on auditor–client negotiation104 cited