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The economics of audit quality : private incentives and the regulation of audit and non-audit services
0 references·16 citing·54 second hopsampled
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Egyptian evidence (2023)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Research Methods for Business Students (2003)Earnings management and audit quality: stakeholders’ perceptions (2017)INTERNAL AUDIT PRACTICE AND FINANCIAL REPORTING QUALITY: PERSPECTIVE FROM NIGERIAN QUOTED FOODS AND BEVERAGES FIRMS (2021)Fraud detection using fraud triangle theory: evidence from China (2022)Mandatory rotation of company auditors: A critical examination (1997)Corporate Conflicts of Interest (2003)Non‐audit services and knowledge spillovers (2013)Public oversight systems for statutory auditors in the European Union (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)Governance and post-repurchase performance (2016)Central supervision and earnings management: Quasi-experimental evidence from China (2022)Blockchain and earnings management: Evidence from the supply chain (2024)WHAT'S IN A NAME? REPUTATION BUILDING AND CORPORATE STRATEGY. (1990)The balanced scorecard--measures that drive performance. (1992)Disclosure of Intellectual Capital Components in Integrated Reporting: An Empirical Analysis (2018)ICD corporate communication and its determinants: evidence from Italian listed companies’ websites (2020)The financial consequences of human capital disclosure as part of integrated reporting (2021)A Survey of Corporate Governance (1997)Legal Determinants of External Finance (1997)Law and Finance (1998)Audit committee structure and bank stability in Vietnam (2019)A theoretical approach to auditor independence and audit quality (2020)The impact of the precision of accounting standards on the expanded auditor’s report in the European Union (2020)
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  • 2014Corporate social responsibility reporting in professional accounting firms76 cited
  • 2009Audit Competence and Audit Quality: Case in Emerging Economy71 cited
  • 2018Intellectual capital disclosure: evidence from UK accounting firms59 cited
  • 2009Measuring audit quality in an era of change52 cited
  • 2018Non-audit services and audit quality: evidence from Germany50 cited
  • 2009Understanding credit ratings quality: Evidence from UK debt market participants48 cited
  • 2004Audit Failure and the Crisis of Auditing37 cited
  • 2013The Sarbanes-Oxley Act, Earnings Management, and Post-Buyback Performance of Open-Market Repurchasing Firms37 cited
  • 2013Audit firm size and quality: Does audit firm size influence audit quality in the Libyan oil industry?36 cited
  • 2013Overview of Surrogates to Measure Audit Quality35 cited
  • 2017Non-audit services and audit quality --- the effect of Sarbanes-Oxley Act33 cited
  • 2012How Increased Regulatory Oversight of Nonaudit Services Affects Investors' Perceptions of Earnings Quality32 cited
  • 2006EVIDENCIA EMPÍRICA SOBRE EL EFECTO DE LA DURACIÓN DEL CONTRATO EN LA CALIDAD DE LA AUDITORÍA: ANÁLISIS DE LAS MEDIDAS DE RETENCIÓN Y ROTACIÓN OBLIGATORIA DE AUDITORES30 cited
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The Impact of the Asian Financial Crisis on Auditors' Conservatism
28 cited
  • 2008Credit ratings quality: The perceptions of market participants and other interested parties28 cited
  • 2007Non-audit service and auditor independence: an examination of the Procomp effect26 cited