Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Legal Liabilities and the Market for Auditing Services

16 references·9 citing·47 second hop

FromToDepth

this work references cited by second hop

References

1981Auditor size and audit quality5,862 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1986Information quality and the valuation of new issues1,180 cited
1973Toward an Economic Theory of Liability561 cited
1991The role of audits and audit quality in valuing new issues484 cited
1985Bayesian Models in Economic Theory.414 cited
1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market342 cited
1986Gatekeepers: The Anatomy of a Third-Party Enforcement Strategy322 cited
1982The Auditor As an Economic Agent293 cited
1986Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions264 cited
1982Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares151 cited
1985The market for public accounting services: Demand, supply and regulation147 cited
1987Optimal Contracts with a Utility-Maximizing Auditor139 cited
1990On Auditors and the Courts in an Adverse Selection Setting121 cited
1987A Theory of Audit Partnerships: Audit Firm Size and Fees60 cited

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

1988Accountable Accountants: Is Third-Party Liability Necessary?51 cited

Cited by

1990Contingent Fees for Audit Firms46 cited
2002Scope of Auditors' Liability, Audit Quality, and Capital Investment45 cited
2020The impact of the precision of accounting standards on the expanded auditor’s report in the European Union42 cited
1998The Impact of Legal Liability Regimes and Differential Client Risk on Client Acceptance, Audit Pricing, and Audit Effort Decisions38 cited
1996Qualified audit reports and costly contracting36 cited
2017Audit report qualification/modification26 cited
1993Auditors' Liability: Its Role in the Corporate Governance Debate26 cited
2004An Empirical Investigation of IPO Underpricing and the Change to the LLP Organization of Audit Firms22 cited
2020Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*14 cited