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The effect of big four office size on audit quality
16 references·16 citing·34 second hopsampled
The effect of big four office size on audit quality (2007)The effect of big four office size on aud…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Performance matched discretionary accrual measures (2005)Performance matched discretio…What do we know about audit quality? (2004)What do we know about audit q…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor size and audit quality (1981)Auditor size and audit qualityMD&A Textual Similarity and Auditors (2020)MD&A Textual Similarity and A…Fair value measurement and accounting restatements (2017)Fair value measurement and ac…Big 4 auditing companies, earnings manipulation and earnings conservatism: evidence from an emerging market (2017)Big 4 auditing companies, ear…The consequences of shifting the IPO offer pricing power from securities regulators to market participants in weak institutional environments: Evidence from China (2016)The consequences of shifting …Predicción del fracaso empresarial: Una contribución a la síntesis de una teoría mediante el análisis comparativo de distintas técnicas de predicción (2016)Predicción del fracaso empres…PENGARUH OPINI AUDIT DAN REPUTASI KAP PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (2016)PENGARUH OPINI AUDIT DAN REPU…Late for a very important date: financial reporting and audit implications of late 10-K filings (2016)Late for a very important dat…Does Auditor Rotation Increase Auditor Independence? (2016)Does Auditor Rotation Increas…Audit quality differences amongst audit firms in a developing economy (2016)Audit quality differences amo…NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION (2015)NON-FINANCIAL FACTORS IN THE …Do management reports on internal control over financial reporting improve financial reporting? (2014)Do management reports on inte…The Effect of Audit Firm Size on Independent Auditor’s Opinion: Conceptual Framework (2013)The Effect of Audit Firm Size…Audit firm size and quality: Does audit firm size influence audit quality in the Libyan oil industry? (2013)Audit firm size and quality: …Disclosure of Shariah compliance by Malaysian takaful companies (2012)Disclosure of Shariah complia…Auditing without borders (2011)Auditing without bordersAudit quality and accrual persistence: evidence from the pre‐ and post‐Sarbanes‐Oxley periods (2011)Audit quality and accrual per…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Accounting earnings and cash flows as measures of firm performance (1994)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited

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  • 2004What do we know about audit quality?1,281 cited
  • Cited by

    • 2016Late for a very important date: financial reporting and audit implications of late 10-K filings68 cited
    • 2012Disclosure of Shariah compliance by Malaysian takaful companies61 cited
    • 2016The consequences of shifting the IPO offer pricing power from securities regulators to market participants in weak institutional environments: Evidence from China58 cited
    • 2020MD&A Textual Similarity and Auditors39 cited
    • 2016Audit quality differences amongst audit firms in a developing economy37 cited
    • 2017Fair value measurement and accounting restatements37 cited
    • 2013Audit firm size and quality: Does audit firm size influence audit quality in the Libyan oil industry?36 cited
    • 2011Audit quality and accrual persistence: evidence from the pre‐ and post‐Sarbanes‐Oxley periods32 cited
    • 2014Do management reports on internal control over financial reporting improve financial reporting?30 cited
    • 2016Does Auditor Rotation Increase Auditor Independence?30 cited
    • 2011Auditing without borders24 cited
    • 2013The Effect of Audit Firm Size on Independent Auditor’s Opinion: Conceptual Framework20 cited
    • 2017Big 4 auditing companies, earnings manipulation and earnings conservatism: evidence from an emerging market19 cited
    • 2015NON-FINANCIAL FACTORS IN THE GOING-CONCERN OPINION18 cited
    • 2016PENGARUH OPINI AUDIT DAN REPUTASI KAP PADA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI18 cited
    • 2016Predicción del fracaso empresarial: Una contribución a la síntesis de una teoría mediante el análisis comparativo de distintas técnicas de predicción18 cited