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Independence of Australian Company Auditors - Review of Current Australian Requirements and Proposals for Reform
16 references·16 citing·49 second hopsampled
Independence of Australian Company Auditors - Review of Current Australian Requirements and Proposals for Reform (2002)Independence of Australian Company Audito…Antecedents and Consequences of Independence Risk: Framework for Analysis (2001)Antecedents and Consequences …An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment (2001)An Examination of Auditors' R…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Pricing Initial Audit Engagements: A Test of Competing Theories (1999)Pricing Initial Audit Engagem…Reinventing auditing, redefining consulting and independence (1998)Reinventing auditing, redefin…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…The Provision of Nonaudit Services by Accounting Firms to their Audit Clients* (1997)The Provision of Nonaudit Ser…The Effect of Audit Quality on Earnings Management (1997)The Effect of Audit Quality o…Litigation Risk and Auditor Resignations. (1997)Litigation Risk and Auditor R…Enhancing Audit Committee Effectiveness (1996)Enhancing Audit Committee Eff…Auditors' ability to discern the presence of ethical problems (1996)Auditors' ability to discern …Auditor Switching and Conservatism. (1994)Auditor Switching and Conserv…Philosophy and Principles of Auditing: An Introduction (1988)Philosophy and Principles of …Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure. (1985)Audit Conflict: An Empirical …Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Auditing: An Integrated Approach (1976)Auditing: An Integrated Appro…Corporate governance, compliance level of IFRS disclosure and value relevance of accounting information – Indonesian evidence (2020)Corporate governance, complia…The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis (2017)The Role of Auditing in Corpo…Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure (2017)Corporate governance and the …Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria (2015)Audit Committee Characteristi…The effect of corporate governance on bank financial performance: evidence from the Arabian Peninsula (2014)The effect of corporate gover…Audit Committee and Earnings Management: Pre and Post MCCG (2014)Audit Committee and Earnings …Effect of Regulatory Changes on Auditor Independence and Audit Quality (2013)Effect of Regulatory Changes …Corporate Collapse: Regulatory, Accounting and Ethical Failure (2013)Corporate Collapse: Regulator…A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s (2013)A longitudinal study of the i…Corporate governance mechanisms and their impact on company performance: A structural equation model analysis (2012)Corporate governance mechanis…Firm characteristics and audit committees complying with ’best practice‘ membership guidelines (2008)Firm characteristics and audi…Audit Committee Regulation in Australia: How Far Have We Come? (2008)Audit Committee Regulation in…Audit quality attributes of European Union supreme audit institutions (2007)Audit quality attributes of E…Strong Corporate Governance and Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments (2006)Strong Corporate Governance a…The Mad Hatter’s corporate tea party (2003)The Mad Hatter’s corporate te…Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence (2002)Audit Committee Effectiveness…Specification Tests in Econometrics (1978)Audit Fees and Auditor Size: Further Evidence (1986)The market for audit services (1990)Are fully independent audit committees really necessary? (2009)Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment? (2009)The impact of corporate governance on auditor choice: Evidence from China (2009)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditing, Consulting, and Auditor Independence (1984)The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence (1986)Nonaudit Services and Earnings Management: UK Evidence* (2004)Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence? (2005)Do Auditors Price Audit Committee's Expertise? The Case of Accounting versus Nonaccounting Financial Experts (2009)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Research in Organizational Behavior. (1986)Ethical Decision Making by Individuals in Organizations: An Issue-Contingent Model (1991)Accountants' Commitment to Their Profession: Multiple Dimensions of Professional Commitment and Opportunities for Future Research (2005)Whistleblowing in Public Accounting: Influence of Identity Disclosure, Situational Context, and Personal Characteristics (2009)Whistleblowing in Audit Firms: Organizational Response and Power Distance (2013)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Accounting Accruals and Auditor Reporting Conservatism* (1999)Research design issues in earnings management studies (2000)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Information and Consumer Behavior (1970)Auditor size and audit quality (1981)The Theory of Industrial Organization (1988)Pricing of Initial Audit Engagements by Large and Small Audit Firms* (2006)Audit Labor Usage and Fees under Business Risk Auditing (2008)Audit committee compensation and the demand for monitoring of the financial reporting process (2009)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Positive Accounting Theory (1985)The Effect of Audit Quality on Earnings Management* (1998)Corporate performance and CEO compensation in China (2005)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Mandatory rotation of company auditors: A critical examination (1997)Determinants of audit report lag: further evidence from Hong Kong (1999)Detecting deception: adversarial problem solving in a low base‐rate world (2001)Do Online Reviews Affect Product Sales? The Role of Reviewer Characteristics and Temporal Effects (2008)Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011)Board Characteristics, Audit Committee Characteristics and Abnormal Accruals (2006)The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies (2009)The effect of audit committee characteristics on intellectual capital disclosure (2012)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 1996Enhancing Audit Committee Effectiveness374 cited
  • 1994Auditor Switching and Conservatism.284 cited
  • 1997Litigation Risk and Auditor Resignations.282 cited
  • 1999Pricing Initial Audit Engagements: A Test of Competing Theories280 cited
  • 1997The Provision of Nonaudit Services by Accounting Firms to their Audit Clients*232 cited
  • 2001An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment191 cited
  • 1976Auditing: An Integrated Approach191 cited
  • 1997The Effect of Audit Quality on Earnings Management188 cited
  • 1985Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure.179 cited
  • 2001Antecedents and Consequences of Independence Risk: Framework for Analysis162 cited
  • 1988Philosophy and Principles of Auditing: An Introduction148 cited
  • 1998Reinventing auditing, redefining consulting and independence139 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1996Auditors' ability to discern the presence of ethical problems109 cited
  • Cited by

    • 2012Corporate governance mechanisms and their impact on company performance: A structural equation model analysis87 cited
    • 2008Firm characteristics and audit committees complying with ’best practice‘ membership guidelines71 cited
    • 2002Audit Committee Effectiveness and Financial Reporting Quality: Implications for Auditor Independence70 cited
    • 2017Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure69 cited
    • 2014The effect of corporate governance on bank financial performance: evidence from the Arabian Peninsula58 cited
    • 2006Strong Corporate Governance and Audit Firm Rotation: Effects on Judges' Independence Perceptions and Litigation Judgments55 cited
    • 2014Audit Committee and Earnings Management: Pre and Post MCCG53 cited
    • 2013A longitudinal study of the interplay of corporate collapse, accounting failure and governance change in Australia: Early 1890s to early 2000s47 cited
    • 2007Audit quality attributes of European Union supreme audit institutions46 cited
    • 2003The Mad Hatter’s corporate tea party43 cited
    • 2020Corporate governance, compliance level of IFRS disclosure and value relevance of accounting information – Indonesian evidence40 cited
    • 2015Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria37 cited
    • 2013Corporate Collapse: Regulatory, Accounting and Ethical Failure33 cited
    • 2013Effect of Regulatory Changes on Auditor Independence and Audit Quality33 cited
    • 2017The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis32 cited
    • 2008Audit Committee Regulation in Australia: How Far Have We Come?28 cited