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Independence and Competence? A Critical Questioning of Auditing
16 references·2 citing·45 second hop
Independence and Competence? A Critical Questioning of Auditing (2006)Independence and Competence? A Critical Q…Accounting in Organizations and Society (2020)Accounting in Organizations a…Debating Audit Expectations (2007)Debating Audit ExpectationsThe Corporate Governance Effects of Audit Committees (2004)The Corporate Governance Effe…Final accounting: ambition, greed, and the fall of Arthur Andersen (2004)Final accounting: ambition, g…Accountancy before the fall: The AICPA vision project and related professional enterprises (2004)Accountancy before the fall: …THE EMPEROR’S ‘NEW’ CLOTHES? NEW AUDIT REGIMES: INSIGHTS FROM FOUCAULT’S TECHNOLOGIES OF THE SELF (2003)THE EMPEROR’S ‘NEW’ CLOTHES? …Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Behavioral Evidence on the Effects of Principles- and Rules-Based Standards (2003)Behavioral Evidence on the Ef…Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports (2003)Audit Committee Characteristi…The Audit Society: Rituals of Verification (1999)The Audit Society: Rituals of…Reinventing auditing, redefining consulting and independence (1998)Reinventing auditing, redefin…Organizational and Economic Explanations of Audit Committee Oversight (1998)Organizational and Economic E…The use of audit committees for monitoring (1994)The use of audit committees f…The audit expectations gap—plus ca change, plus c'est la meme chose? (1992)The audit expectations gap—pl…The incentives for voluntary audit committee formation (1990)The incentives for voluntary …From techniques to ideologies: An alternative perspective on the audit function (1990)From techniques to ideologies…External audit quality: its meaning, representations and potential conflict in practice (2023)External audit quality: its m…The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour (2018)The Influence of Auditors’ Co…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Financial Accounting Standards Board (FASB) (2008)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (2016)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Association between Audit Committee Characteristics and Audit Fees (2003)Board Composition: Balancing Family Influence in S&P 500 Firms (2004)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Greenmail: A Study of Board Performance in Corporate Governance (1987)Boards of Directors and Corporate Financial Performance: A Review and Integrative Model (1989)Auditor Selection and Audit Committee Characteristics (2000)The effects of audit committee activity and independence on corporate fraud (2000)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Determinants of corporate borrowing (1977)The Audit Committee and Earnings Quality (1996)The use of internal audit by Australian companies (2006)Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems (2008)The philosophy of auditing. (1964)A history of accounting thought (1974)Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K. (1986)Transforming audit technologies: Business risk audit methodologies and the audit field (2006)Sustainable Development and Certification Practices: Lessons Learned and Prospects (2010)Fraud in accounting, organizations and society: Extending the boundaries of research (2013)Audit committee, board of director characteristics, and earnings management (2002)On the constitution of audit committee effectiveness (2005)Audit committee characteristics and firm performance during the global financial crisis (2011)Corporate Governance Quality, Audit Fees and Non‐Audit Services Fees (2011)Task complexity: Definition of the construct (1986)Experimental research in financial accounting (2002)On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008)Have IFRS Affected Earnings Management in the European Union? (2010)The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)WHAT’S MEASURED IS WHAT MATTERS: TARGETS AND GAMING IN THE ENGLISH PUBLIC HEALTH CARE SYSTEM (2006)Rankings and Reactivity: How Public Measures Recreate Social Worlds (2007)Toward a Comparative Sociology of Valuation and Evaluation (2012)Corporate Social Reporting: A Rebuttal of Legitimacy Theory (1989)Completing the Practice Turn in Strategy Research (2006)Institutional Entrepreneurship In Mature Fields: The Big Five Accounting Firms (2006)Globalization and the coordinating of work in multinational audits (2004)Re-Viewing Organizational Corruption (2008)Identity narratives under threat: A study of former members of Arthur Andersen (2009)
this work references cited by second hop

References

  • 1999The Audit Society: Rituals of Verification3,583 cited
  • 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited
  • 2020Accounting in Organizations and Society646 cited
  • 1994The use of audit committees for monitoring631 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 2004The Corporate Governance Effects of Audit Committees357 cited
  • 2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards290 cited
  • 1990The incentives for voluntary audit committee formation264 cited
  • 1992The audit expectations gap—plus ca change, plus c'est la meme chose?211 cited
  • 2004Final accounting: ambition, greed, and the fall of Arthur Andersen182 cited
  • 1990From techniques to ideologies: An alternative perspective on the audit function170 cited
  • 1998Reinventing auditing, redefining consulting and independence139 cited
  • 1998Organizational and Economic Explanations of Audit Committee Oversight127 cited
  • 2004Accountancy before the fall: The AICPA vision project and related professional enterprises87 cited
  • 2007Debating Audit Expectations69 cited

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  • 2003THE EMPEROR’S ‘NEW’ CLOTHES? NEW AUDIT REGIMES: INSIGHTS FROM FOUCAULT’S TECHNOLOGIES OF THE SELF63 cited
  • Cited by

    • 2018The Influence of Auditors’ Commitment to Independence Enforcement and Firms’ Ethical Culture on Auditors’ Professional Values and Behaviour22 cited
    • 2023External audit quality: its meaning, representations and potential conflict in practice22 cited