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The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA
16 references·0 citing·37 second hop
The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA (2022)The effect of financial reporting regimes…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence (2008)Audit pricing, legal liabilit…What Works in Securities Laws? (2006)What Works in Securities Laws?Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Litigation risk and audit fees: evidence from UK firms cross-listed on US markets (2002)Litigation risk and audit fee…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …Law and Finance (1998)Law and FinanceAuditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Debt covenant violation and manipulation of accruals (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)The Effect of Audit Quality on Earnings Management* (1998)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)A Survey of Corporate Governance (1997)Corporate governance, accounting and finance: A review (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)Earnings quality: Evidence from the field (2013)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)
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References

  • 1998Law and Finance17,902 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2008Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence580 cited
  • 2002Litigation risk and audit fees: evidence from UK firms cross-listed on US markets

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539 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
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