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What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?
16 references·0 citing·41 second hop
What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees? (2015)What Dimensions of Lead Auditor Expertise…A review of archival auditing research (2014)A review of archival auditing…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…PREDICTORS OF OBJECTIVE AND SUBJECTIVE CAREER SUCCESS: A META‐ANALYSIS (2005)PREDICTORS OF OBJECTIVE AND S…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…Detecting Earnings Management. (1995)Detecting Earnings Management.The role of deliberate practice in the acquisition of expert performance. (1993)The role of deliberate practi…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Risk, Return, and Equilibrium: Empirical Tests (1973)Risk, Return, and Equilibrium…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Behavior of Stock-Market Prices (1965)THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. Sharpe does not take up the capital budgeting problem developed in section V below.] (1975)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)A Theory of Social Comparison Processes (1954)Generalized expectancies for internal versus external control of reinforcement. (1966)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)The relationship of age to ten dimensions of job performance. (2008)Antecedents of work–family conflict: A meta‐analytic review (2010)The Handbook of Research Synthesis and Meta-Analysis (2019)Conditions of Learning (1965)The 2 Sigma Problem: The Search for Methods of Group Instruction as Effective as One-to-One Tutoring (1984)Flow: the psychology of optimal experience (1990)Long-term working memory. (1995)EXPERT AND EXCEPTIONAL PERFORMANCE: Evidence of Maximal Adaptation to Task Constraints (1996)Child Development and Emergent Literacy (1998)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)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)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)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)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1993The role of deliberate practice in the acquisition of expert performance.9,542 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2014A review of archival auditing research3,184 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2005PREDICTORS OF OBJECTIVE AND SUBJECTIVE CAREER SUCCESS: A META‐ANALYSIS2,410 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited

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  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
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