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A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing
16 references·11 citing·40 second hop
A Review of Experimental and Archival Conflicts-of-Interest Research in Auditing (2005)A Review of Experimental and Archival Con…Mind and Heart of the Negotiator (2015)Mind and Heart of the Negotia…AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH (2014)AUDITING AND ASSURANCE SERVIC…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…Why good accountants do bad audits. (2002)Why good accountants do bad a…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Experimental research in financial accounting (2002)Experimental research in fina…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting (2001)Evidence About Auditor–Client…The Impossibility of Auditor Independence (1997)The Impossibility of Auditor …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Conservatism and Auditor-Client Negotiations (1991)Conservatism and Auditor-Clie…Cognition and Rationality in Negotiation (1991)Cognition and Rationality in …The case for motivated reasoning. (1990)The case for motivated reason…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Behavioural Framework for Managing Conflicts of Interest in Professional Accounting Firms (2021)Behavioural Framework for Man…Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour (2019)Cognitive approach to underst…Audit Partners’ Risk Tolerance and the Impact on Audit Quality (2019)Audit Partners’ Risk Toleranc…The relationship between non-audit fees and audit quality: dealing with the endogeneity issue (2015)The relationship between non-…Auditor–Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model (2014)Auditor–Client Interactions i…How Does an Initial Expectation Bias Influence Auditors' Application and Performance of Analytical Procedures? (2013)How Does an Initial Expectati…Investors' Response to Revelations of Prior Uncorrected Misstatements (2012)Investors' Response to Revela…Improving the Quality of Financial-Statement Audits by Updating External Auditors’ Accountabilities (2012)Improving the Quality of Fina…Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country (2011)Nonaudit services provided by…Determinants and consequences of non‐audit service fees (2007)Determinants and consequences…Conflicts of Interest: The Ethical Viewpoint (2005)Conflicts of Interest: The Et…Auditor size and audit quality (1981)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Performance matched discretionary accrual measures (2005)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Handbook of Social Psychology (1969)Judgment under Uncertainty: Heuristics and Biases (1975)Confirmation Bias: A Ubiquitous Phenomenon in Many Guises (1998)Well-being : the foundations of hedonic psychology (1999)False-Positive Psychology (2011)A Theory of Cognitive Dissonance (2017)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Determinants of weaknesses in internal control over financial reporting (2007)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Investor Psychology and Asset Pricing (2001)Good Day Sunshine: Stock Returns and the Weather (2003)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)A Framework for Understanding and Researching Audit Quality (2011)Earnings quality: Evidence from the field (2013)Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)Predicting Material Accounting Misstatements* (2011)
this work references cited by second hop

References

  • 1990The case for motivated reasoning.9,014 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 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
  • 2002Experimental research in financial accounting1,213 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH892 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2015Mind and Heart of the Negotiator809 cited
  • 1991Cognition and Rationality in Negotiation632 cited
  • 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
  • 1991Conservatism and Auditor-Client Negotiations465 cited
  • 1997The Impossibility of Auditor Independence396 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2002Why good accountants do bad audits.369 cited
  • Cited by

    • 2007Determinants and consequences of non‐audit service fees39 cited
    • 2013How Does an Initial Expectation Bias Influence Auditors' Application and Performance of Analytical Procedures?35 cited
    • 2014Auditor–Client Interactions in the Changed UK Regulatory Environment – A Revised Grounded Theory Model34 cited
    • 2019Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour21 cited
    • 2015The relationship between non-audit fees and audit quality: dealing with the endogeneity issue20 cited
    • 2012Improving the Quality of Financial-Statement Audits by Updating External Auditors’ Accountabilities16 cited
    • 2012Investors' Response to Revelations of Prior Uncorrected Misstatements16 cited
    • 2011Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country16 cited
    • 2019Audit Partners’ Risk Tolerance and the Impact on Audit Quality16 cited
    • 2021Behavioural Framework for Managing Conflicts of Interest in Professional Accounting Firms11 cited
    • 2005Conflicts of Interest: The Ethical Viewpoint9 cited