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Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality?
16 references·0 citing·36 second hop
Does Audit Firm Hiring of Former PCAOB Personnel Improve Audit Quality? (2020)Does Audit Firm Hiring of Former PCAOB Pe…Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018)Do practitioner assessments a…Measuring Accounting Reporting Complexity with XBRL (2017)Measuring Accounting Reportin…Short Selling and Earnings Management: A Controlled Experiment (2015)Short Selling and Earnings Ma…A review of archival auditing research (2014)A review of archival auditing…A new measure of accounting quality (2013)A new measure of accounting q…The Impact of Religion on Financial Reporting Irregularities (2011)The Impact of Religion on Fin…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital (2004)The Effect of Accounting Rest…The Association between Auditor Litigation and Abnormal Accruals (2001)The Association between Audit…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Detecting Earnings Management. (1995)Detecting Earnings Management.Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…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)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The quality of accounting information in politically connected firms (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)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)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)The economic implications of corporate financial reporting (2005)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)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)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Religion and Stock Price Crash Risk (2015)Corruption culture and corporate misconduct (2016)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2014A review of archival auditing research3,184 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2011The Impact of Religion on Financial Reporting Irregularities886 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2004The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital628 cited
  • 2015Short Selling and Earnings Management: A Controlled Experiment485 cited
  • 2001The Association between Auditor Litigation and Abnormal Accruals409 cited
  • 2013A new measure of accounting quality381 cited
  • 2018Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections

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373 cited
  • 2017Measuring Accounting Reporting Complexity with XBRL348 cited
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