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The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality
16 references·2 citing·38 second hop
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality (2022)The Effect of Audit Firm Internal Inspect…Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018)Do practitioner assessments a…A 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…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…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…Audit effort and earnings management (2007)Audit effort and earnings man…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects (2004)The behaviour of the maximum …The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)The Effects of Firm-Wide and …Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Detecting Earnings Management. (1995)Detecting Earnings Management.Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Debiasing Audit Judgment with Accountability: A Framework and Experimental Results (1993)Debiasing Audit Judgment with…Moral Hazard in Teams (1982)Moral Hazard in TeamsThe Influence of Labor Market Power in the Audit Profession (2024)The Influence of Labor Market…Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality? (2020)Does Audit Firm Hiring of For…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)Performance matched discretionary accrual measures (2005)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)Auditor size and audit quality (1981)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)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)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Bilateral Donors’ Interest vs. Recipients’ Development Motives in Aid Allocation: Do All Donors Behave the Same? (2006)Corruption culture and corporate misconduct (2016)Advertising Content and Consumer Engagement on Social Media: Evidence from Facebook (2017)The Pricing of Audit Services: Theory and Evidence (1980)Auditor brand name reputations and industry specializations (1995)Auditor Industry Specialization and Earnings Quality (2003)Audit Research after Sarbanes-Oxley (2005)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)Corporate governance, accounting and finance: A review (2010)Financial Intermediation and Delegated Monitoring (1984)General purpose technologies ‘Engines of growth’? (1995)A Behavioral Approach to the Rational Choice Theory of Collective Action Presidential Address, American political Science Association, 1997 (2010)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1995Detecting Earnings Management.6,532 cited
  • 1982Moral Hazard in Teams4,992 cited
  • 2014A review of archival auditing research3,184 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2004The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects1,208 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
  • 2007Audit effort and earnings management695 cited
  • 2017A Review of the Archival Literature on Audit Partners380 cited
  • 2018Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections

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373 cited
  • 1993Debiasing Audit Judgment with Accountability: A Framework and Experimental Results366 cited
  • Cited by

    • 2024The Influence of Labor Market Power in the Audit Profession20 cited
    • 2020Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality?14 cited