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Auditor Industry Specialization and Fraudulent Financial Reporting

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References

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1981Auditor size and audit quality5,862 cited
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1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients1,685 cited
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1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
1986Audit Fees and Auditor Size: Further Evidence994 cited
1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited

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2000Auditor Selection and Audit Committee Characteristics586 cited

1994Lawsuits against Auditors540 cited

Cited by

2019Internal auditors’ perceptions of the function’s ability to investigate fraud36 cited
2009Evidence from the United States on the Effect of Auditor Involvement in Assessing Internal Control over Financial Reporting36 cited
2008Financial Reporting Quality and Investor Protection: A Global Investigation34 cited
2015The Effect of Audit Firm Specialization on Earnings Management and Quality of Audit Work30 cited
2013ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI27 cited
2011The Association between Auditor Industry Specialization and Firms' Disclosure of Internal Control Weaknesses25 cited
2018The impact of stakeholders’ temporal orientaton on short- and long-term IPO outcomes: A meta-analysis21 cited
2008Client industry audit expertise: towards a better understanding21 cited
2011Client Engagement Risks and the Auditor Search Period18 cited