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The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective
16 references·0 citing·50 second hopsampled
The Economic Consequences of Heightened Materiality Uncertainty: An Auditing Perspective (2024)The Economic Consequences of Heightened M…Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching (2016)Do Client Characteristics Rea…A review of archival auditing research (2014)A review of archival auditing…Growing Out of Trouble? Corporate Responses to Liability Risk (2011)Growing Out of Trouble? Corpo…Implications for GAAP from an analysis of positive research in accounting (2010)Implications for GAAP from an…Big Five Audits and Accounting Fraud* (2010)Big Five Audits and Accountin…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Evidence on the Audit Risk Mo…Short-Sale Constraints, Differences of Opinion, and Overvaluation (2006)Short-Sale Constraints, Diffe…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Differences of Opinion and the Cross Section of Stock Returns (2002)Differences of Opinion and th…Breadth of ownership and stock returns (2002)Breadth of ownership and stoc…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses (1999)Audit Quality and Auditor Siz…Lawsuits against Auditors (1994)Lawsuits against AuditorsChartists, Fundamentalists, and Trading in the Foreign Exchange Market (1990)Chartists, Fundamentalists, a…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Financial Accounting Standards Board (FASB) (2008)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (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)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 Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Performance matched discretionary accrual measures (2005)The market pricing of accruals quality (2005)Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Internal control and management guidance (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Environmental Externalities and Cost of Capital (2014)ESG Shareholder Engagement and Downside Risk (2016)The Effects of Mandatory ESG Disclosure Around the World (2021)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Litigation risk and IPO underpricing (2002)Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)The Cross‐Section of Volatility and Expected Returns (2006)Measuring Uncertainty (2015)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Evidence on the use of unverifiable estimates in required goodwill impairment (2012)Auditor Style and Financial Statement Comparability (2013)Corporate Accountability Reporting and High-Profile Misconduct (2015)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)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)Overconfidence and Speculative Bubbles (2003)The price of sin: The effects of social norms on markets (2009)
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References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 2014A review of archival auditing research3,184 cited
  • 2002Differences of Opinion and the Cross Section of Stock Returns2,145 cited
  • 2002Breadth of ownership and stock returns1,197 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
  • 2011Growing Out of Trouble? Corporate Responses to Liability Risk689 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting605 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2006Short-Sale Constraints, Differences of Opinion, and Overvaluation563 cited
  • 1994Lawsuits against Auditors540 cited
  • 2016Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching405 cited
  • 1999Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses366 cited
  • 2010Big Five Audits and Accounting Fraud*

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359 cited
  • 1990Chartists, Fundamentalists, and Trading in the Foreign Exchange Market347 cited
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