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Qualified Audit Opinions and Auditor Switching.

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2009Are fully independent audit committees really necessary?218 cited
2008Mandatory audit firm rotation and audit quality214 cited
2015Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence202 cited
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2015Internal Control Opinion Shopping and Audit Market Competition187 cited
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2005Independence Threats, Litigation Risk, and the Auditor's Decision Process*170 cited
2011How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China164 cited
2011Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements

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154 cited

1995Evidence on opinion shopping from audit opinion conservatism133 cited

2017Regulatory Oversight and Auditor Market Share129 cited

1988The Potential Determinants of Auditor Change128 cited

2006A comparison of auditor and client initial negotiation positions and tactics121 cited

2010The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship119 cited

2013A meta‐analysis of the determinants of modified audit opinion decisions116 cited