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Impact of renewable long-term audit mandates on audit quality
16 references·16 citing·42 second hopsampled
Impact of renewable long-term audit mandates on audit quality (2000)Impact of renewable long-term audit manda…Mandatory rotation of company auditors: A critical examination (1997)Mandatory rotation of company…The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies (1995)The Importance of Audit Firm …Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)A Reexamination of Auditor ve…A Note on the Association between Audit Firm Size and Audit Quality* (1993)A Note on the Association bet…The Audit Report under Going Concern Uncertainties: An Empirical Analysis (1992)The Audit Report under Going …Dynamics of Interorganizational Attachments: Auditor-Client Relationships (1988)Dynamics of Interorganization…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision (1985)A Multivariate Analysis of th…Auditor Independence (1984)Auditor IndependenceAuditor Credibility and Auditor Changes (1983)Auditor Credibility and Audit…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…An Investigation into Auditors' Continuity and Related Qualification Judgments (1980)An Investigation into Auditor…Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence (2019)Is the External Audit Report …The associations between audit firm attributes and audit quality-specific indicators (2018)The associations between audi…Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers (2018)Ethical Issues in the Assuran…Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions (2018)Do audit firm rotation, audit…Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality (2018)Audit Firm Tenure, Bank Compl…Auditor Tenure and Perceived Earnings Quality (2016)Auditor Tenure and Perceived …Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context (2015)Audit Firm Rotation, Auditor …Auditor tenure and audit quality in Spanish state-owned foundations (2014)Auditor tenure and audit qual…Audit Fees in a Joint Audit Setting (2014)Audit Fees in a Joint Audit S…Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research (2013)Mandatory Audit Firm Rotation…Auditor independence, audit quality and the mandatory auditor rotation in Egypt (2013)Auditor independence, audit q…Perceptions of Audit Service Quality and Auditor Retention (2012)Perceptions of Audit Service …EC Green Paper Proposals and Audit Quality (2012)EC Green Paper Proposals and …Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia (2012)Audit Tenure, Auditor Rotatio…The Audit Firm Rotation Rule: A Review of the Literature (2005)The Audit Firm Rotation Rule:…Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium (2002)Auditor economic incentives a…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The Association between Auditor Litigation and Abnormal Accruals (2001)Financial statement analysis (2007)The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies (2003)Auditor Independence in a Private Firm and Low Litigation Risk Setting (2010)Financial distress, earnings management and market pricing of accruals during the global financial crisis (2013)The Measurement of Meaning (1957)Attitude-behavior relations: A theoretical analysis and review of empirical research. (1977)The Auditor's Reporting Model: A Literature Overview and Research Synthesis (2008)Auditor independence, ‘low balling’, and disclosure regulation (1981)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Audit effort and earnings management (2007)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)An Evolutionary Theory of Economic Change. (1983)Organizational Mortality: The Liabilities of Newness and Adolescence (1990)Social capital, strategic relatedness and the formation of intraorganizational linkages (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)The Effect of General and Partner-Specific Alliance Experience on Joint R&D Project Performance (2005)Exchange and Power in Social Life (2017)Auditor Switching and Conservatism. (1994)Audit Firm Size and Going-Concern Reporting Accuracy (2006)Audit Committee Composition and Auditor Reporting (2000)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 1988Dynamics of Interorganizational Attachments: Auditor-Client Relationships533 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited
  • 1994A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision*318 cited
  • 1980An Investigation into Auditors' Continuity and Related Qualification Judgments261 cited
  • 1993A Note on the Association between Audit Firm Size and Audit Quality*253 cited
  • 1992The Audit Report under Going Concern Uncertainties: An Empirical Analysis236 cited
  • 1995The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies222 cited
  • 1984Auditor Independence216 cited
  • 1983Auditor Credibility and Auditor Changes

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184 cited
  • 1997Mandatory rotation of company auditors: A critical examination176 cited
  • Cited by

    • 2018Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers140 cited
    • 2018Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality102 cited
    • 2013Auditor independence, audit quality and the mandatory auditor rotation in Egypt89 cited
    • 2018Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions80 cited
    • 2015Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context73 cited
    • 2018The associations between audit firm attributes and audit quality-specific indicators73 cited
    • 2012Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia72 cited
    • 2002Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium66 cited
    • 2014Audit Fees in a Joint Audit Setting64 cited
    • 2012EC Green Paper Proposals and Audit Quality63 cited
    • 2005The Audit Firm Rotation Rule: A Review of the Literature57 cited
    • 2019Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence55 cited
    • 2012Perceptions of Audit Service Quality and Auditor Retention51 cited
    • 2013Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research49 cited
    • 2016Auditor Tenure and Perceived Earnings Quality48 cited
    • 2014Auditor tenure and audit quality in Spanish state-owned foundations46 cited