Informationally motivated auditor replacement

Citations

Cited by:

1. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "Modèle à périodes multiples et conclusions empiriques relatives à l'objectivité et à la pratique du ≪ leurre†prix ≫," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 175-221, June.
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3. Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016. "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
4. repec:dau:papers:123456789/3506 is not listed on IDEAS
5. D'Agosto, Elena, 2007. "Auditing Issues across Countries: an Explorative Approach to the Regulation Framework," MPRA Paper 50989, University Library of Munich, Germany.
6. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "A Multiperiod Model and Experimental Evidence of Independence and “Lowballing†," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 137-174, June.
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8. Chen, Lihong & Xiao, Tingting & Zhou, Jia, 2023. "Do auditor changes affect the disclosure of critical audit matters? Evidence from China," Economic Modelling, Elsevier, vol. 122(C).
9. Vivien Beattie & Alan Goodacre & Ken Pratt & Joanna Stevenson, 2001. "The determinants of audit fees—evidence from the voluntary sector," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 243-274.
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11. Mingcherng Deng & Nahum Melumad & Toshi Shibano, 2012. "Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act," Journal of Accounting Research, Wiley Blackwell, vol. 50(5), pages 1179-1215, December.
12. Tong Lu, 2006. "Does Opinion Shopping Impair Auditor Independence and Audit Quality?," Journal of Accounting Research, Wiley Blackwell, vol. 44(3), pages 561-583, June.
13. Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
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15. Gietzmann, M. B. & Quick, R., 1998. "Capping auditor liability: The German experience," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 81-103, January.
16. Thomas G. Calderon, 2008. "Determinants of client-initiated and auditor-initiated auditor changes," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 4-25, January.
17. Minfeng Yu & Yi Si & Gaoliang Tian & Lei Zhang, 2023. "Climate risk and audit fees: An international study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 4989-5025, December.
18. Sharad Asthana & Steven Balsam & Sungsoo Kim, 2009. "The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(1), pages 4-26, July.
19. Christopher Bleibtreu & Ulrike Stefani, 2012. "The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services," Working Paper Series of the Department of Economics, University of Konstanz 2012-01, Department of Economics, University of Konstanz.
20. Brad Badertscher & Bjorn Jorgensen & Sharon Katz & William Kinney, 2014. "Public Equity and Audit Pricing in the United States," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 303-339, May.
21. Aloke Ghosh & Steven Lustgarten, 2006. "Pricing of Initial Audit Engagements by Large and Small Audit Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 333-368, June.
22. Arvind Patel & Pranil Prasad, 2013. "Auditor Independence, Audit Fees Lowballing, And Non-Audit Services: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 103-120.
23. Daron Acemoglu & Miles Gietzmann, 1998. "Auditor independence, incomplete contracts and the role of legal liability," European Accounting Review, Taylor & Francis Journals, vol. 6(3), pages 355-375.
24. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
25. Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023. "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(1), pages 118-138, February.
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27. Joseph Aharony & Amihud Dotan, 2004. "A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of SFAS 5 Disclosure Guidelines," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3‐4), pages 475-504, April.
28. Charles J. Coates & Robert E. Florence & Kristi L. Kral, 2002. "Financial Statement Audits,a Game of Chicken?," Journal of Business Ethics, Springer, vol. 41(1), pages 1-11, November.
29. Mohammad Hudaib & T.E. Cooke, 2005. "The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9‐10), pages 1703-1739, November.
30. Brähler, Gernot & Brune, Philipp & Göttsche, Max, 2011. "Determinanten der Prüfungshonorare von Unternehmen aus der Medienbranche - eine empirische Untersuchung unter Einsatz einer Regressionsanalyse," Ilmenauer Schriften zur Betriebswirtschaftslehre, Technische Universität Ilmenau, Institut für Betriebswirtschaftslehre, volume 9, number 92011.
31. Averhals, Liesbeth & Van Caneghem, Tom & Willekens, Marleen, 2020. "Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
32. Emiliano Ruiz Barbadillo & Nieves Gómez Aguilar & Nieves Carrera Pena, 2006. "Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores," Investigaciones Economicas, Fundación SEPI, vol. 30(2), pages 283-316, May.
33. Klein, April, 2002. "Audit committee, board of director characteristics, and earnings management," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 375-400, August.
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35. Joseph Aharony & Amihud Dotan, 2004. "A Comparative Analysis of Auditor, Manager and Financial Analyst Interpretations of "SFAS 5" Disclosure Guidelines," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3-4), pages 475-504.
36. Lennox, Clive, 2000. "Do companies successfully engage in opinion-shopping? Evidence from the UK," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 321-337, June.
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38. Hossain, Mahmud & Mitra, Santanu & Rezaee, Zabihollah, 2014. "Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 40-53.
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41. Stephen V. Brown & W. Robert Knechel, 2016. "Auditor–Client Compatibility and Audit Firm Selection," Journal of Accounting Research, Wiley Blackwell, vol. 54(3), pages 725-775, June.
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