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CPAs and Big 4 office audit quality
16 references·1 citing·43 second hop
CPAs and Big 4 office audit quality (2022)CPAs and Big 4 office audit qualityA Review of the Archival Literature on Audit Partners (2017)A Review of the Archival Lite…A review of archival auditing research (2014)A review of archival auditing…Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements (2013)Relation between Audit Effort…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…Rethinking Sustained Competitive Advantage from Human Capital (2012)Rethinking Sustained Competit…Office Size of Big 4 Auditors and Client Restatements (2012)Office Size of Big 4 Auditors…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…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 attenuation of human capital spillovers (2008)The attenuation of human capi…The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management (2007)The Use of Unsigned Earnings …Performance matched discretionary accrual measures (2005)Performance matched discretio…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Experience and the Ability to Explain Audit Findings (1990)Experience and the Ability to…Quacks, Lemons, and Licensing: A Theory of Minimum Quality Standards (1979)Quacks, Lemons, and Licensing…Investment in Human Capital: A Theoretical Analysis (1962)Investment in Human Capital: …Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment (2025)Audit-Employee Turnover, Audi…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)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)Disclosure of Nonproprietary Information (1985)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Capital markets research in accounting (2001)Equity Incentives and Earnings Management (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Strength of Weak Ties (1973)Firm Resources and Sustained Competitive Advantage (1991)Firm resources and sustained competitive advantage (2004)Signalling Theory and Equilibrium in Strategic Management Research: An Assessment and a Research Agenda (2014)Why resource‐based theory's model of profit appropriation must incorporate a stakeholder perspective (2018)Work‐from‐anywhere : The productivity effects of geographic flexibility (2020)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)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Minimum Quality Standards, Fixed Costs, and Competition (1991)WHY FIRMS SEEK ISO 9000 CERTIFICATION: REGULATORY COMPLIANCE OR COMPETITIVE ADVANTAGE? (1999)61. Capitalism and Freedom (2002)Quality Disclosure and Certification: Theory and Practice (2010)The Theory of Economic Regulation (2021)Auditor size and audit quality (1981)Do school ties between auditors and client executives influence audit outcomes? (2015)Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching (2016)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)Specification Tests in Econometrics (1978)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Production of Human Capital and the Life Cycle of Earnings (1967)Entry and Exit Decisions under Uncertainty (1989)Migration and Development: A Theoretical Perspective (2010)
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References

  • 1962Investment in Human Capital: A Theoretical Analysis8,056 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2014A review of archival auditing research3,184 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 1979Quacks, Lemons, and Licensing: A Theory of Minimum Quality Standards807 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 2012Rethinking Sustained Competitive Advantage from Human Capital764 cited
  • 2007The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management691 cited
  • 2008The attenuation of human capital spillovers657 cited
  • 2013Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements442 cited
  • 1990Experience and the Ability to Explain Audit Findings424 cited
  • 2017A Review of the Archival Literature on Audit Partners

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380 cited
  • 2012Office Size of Big 4 Auditors and Client Restatements358 cited
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    • 2025Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment26 cited