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Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC
16 references·0 citing·54 second hopsampled
Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC (2024)Cultural dynamics and tenure trajectories…ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices (2024)ESG controversies and corpora…Why are expanded audit reports not informative to investors? Evidence from the United Kingdom (2022)Why are expanded audit report…Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom (2019)Understanding the determinant…Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France (2018)Consequences of Expanded Audi…A Review of the Archival Literature on Audit Partners (2017)A Review of the Archival Lite…Analyst Report Readability (2013)Analyst Report ReadabilityCorporate social disclosures in the context of national cultures and stakeholder theory (2010)Corporate social disclosures …Culture and auditor choice: A test of the secrecy hypothesis (2008)Culture and auditor choice: A…Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Audit Partner Tenure, Audit F…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Firm‐level Disclosures and th…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Impact of Culture, Market Forces, and Legal System on Financial Disclosures (2000)Impact of Culture, Market For…Culture and the Self: Implications for Cognition, Emotion, and Motivation (1991)Culture and the Self: Implica…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …Behavioral Decision Theory: Processes of Judgement and Choice (1981)Behavioral Decision Theory: P…The Handbook of Social Psychology (1969)Cultural dimensions in management and planning (1984)Internal organisational factors influencing corporate social and ethical reporting (2002)Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Culture's Consequences (2018)Culture's Consequences: International Differences in Work-Related Values (1981)Culture's Consequences: International Differences in Work-Related Values. (1983)Law and Finance (1998)What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations (2009)Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016)A circumplex model of affect. (1980)Motivation and Personality (1997)The Emerging Field of Emotion Regulation: An Integrative Review (1998)Subjective well-being: Three decades of progress. (1999)The weirdest people in the world? (2010)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The Social Responsibility of Business Is to Increase Its Profits (2007)Strategic management a stakeholder approach (2010)Impact of the Institutional Macro Context on the Voluntary Disclosure of CSR Information (2015)The impact of national culture on integrated reporting quality. 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(2015)On the psychology of prediction. (1973)The Framing of Decisions and the Psychology of Choice (1981)Human Inference: Strategies and Shortcomings of Social Judgment. (1983)Prospect theory: An analysis of decision under risk (1988)A review and reformulation of social information-processing mechanisms in children's social adjustment. (1994)Individual differences in reasoning: Implications for the rationality debate? (2000)Auditor size and audit quality (1981)Production, Information Costs and Economic Organization (1996)Managing with Style: The Effect of Managers on Firm Policies (2003)Audit Partner Assignments and Audit Quality in the United States (2017)Auditing in times of social distancing: the effect of COVID-19 on auditing quality (2020)Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers (2021)Specification Tests in Econometrics (1978)Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations (2002)Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms (2004)A cross-country study on the effects of national culture on earnings management (2008)Are CSR Disclosures Value Relevant? Cross-Country Evidence (2015)
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References

  • 1991Culture and the Self: Implications for Cognition, Emotion, and Motivation21,977 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1981Behavioral Decision Theory: Processes of Judgement and Choice1,689 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*537 cited
  • 2000Impact of Culture, Market Forces, and Legal System on Financial Disclosures519 cited
  • 2003Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin507 cited
  • 2017A Review of the Archival Literature on Audit Partners380 cited
  • 2010Corporate social disclosures in the context of national cultures and stakeholder theory316 cited
  • 2013Analyst Report Readability312 cited
  • 2022Why are expanded audit reports not informative to investors? Evidence from the United Kingdom309 cited
  • 2008Culture and auditor choice: A test of the secrecy hypothesis286 cited
  • 2024ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices279 cited

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  • 2018Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France218 cited
  • 2019Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom207 cited
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