Auditor Reputation: The Impact of Critical Reports Issued by Government Inspectors

Citations

Cited by:

1. Chen, Long & Krishnan, Gopal V. & Yu, Wei, 2018. "The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality," Advances in accounting, Elsevier, vol. 43(C), pages 14-31.
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6. Andrew McLennan & In-Uck Park, 2016. "The market for liars: Reputation and auditor honesty," International Journal of Economic Theory, The International Society for Economic Theory, vol. 12(1), pages 49-66, March.
   • Andrew McLennan & In-Uck Park, 2003. "The Market for Liars: Reputation and Auditor Honesty," ISER Discussion Paper 0587, Institute of Social and Economic Research, Osaka University.
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9. Nelson, Karen K. & Price, Richard A. & Rountree, Brian R., 2008. "The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects?," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 279-293, December.
10. Fang, Junxiong & Sami, Heibatollah & Zhou, Haiyan, 2023. "Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
11. Chang, Wen-Ching & Chen, Jui-Pin, 2020. "Auditor sanction and reputation damage: Evidence from changes in non-client-company directorships," The British Accounting Review, Elsevier, vol. 52(3).
12. Lennox, Clive & Pittman, Jeffrey, 2010. "Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 84-103, February.
13. Klaus Ruhnke, 2003. "Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien," Schmalenbach Journal of Business Research, Springer, vol. 55(3), pages 250-280, May.
14. Kam-Wah Lai & Ferdinand A. Gul, 2021. "Do failed auditors receive lower audit fees from continuing engagements?," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 1159-1190, April.
15. Michael Peel & Roydon Roberts, 2003. "Audit fee determinants and auditor premiums: evidence from the micro-firm sub-market," Accounting and Business Research, Taylor & Francis Journals, vol. 33(3), pages 207-233.
16. Ray Ball, 2009. "Market and Political/Regulatory Perspectives on the Recent Accounting Scandals," Journal of Accounting Research, Wiley Blackwell, vol. 47(2), pages 277-323, May.
17. Lin, Hsiao-Lun & Yen, Ai-Ru, 2017. "Determinants and market valuation of the decision to audit or review: Evidence from Taiwan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 209-224.
18. Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick, 2016. "Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China," Journal of Business Ethics, Springer, vol. 134(4), pages 693-708, April.
19. Huang, Roger D. & Li, Hang, 2009. "Does the market dole out collective punishment? An empirical analysis of industry, geography, and Arthur Andersen's reputation," Journal of Banking & Finance, Elsevier, vol. 33(7), pages 1255-1265, July.
20. Keith A. Houghton & Christine A. Jubb, 2003. "Auditor Selection: What Influences Decisions by Listed Companies?," Australian Accounting Review, CPA Australia, vol. 13(31), pages 67-72, November.
21. Eugene Soon Lee Kang & Shun Yin Lam, 2017. "Contingent effects of firm and employee reputations on professional advice adoption," Service Business, Springer;Pan-Pacific Business Association, vol. 11(2), pages 345-373, June.
22. Clive S. Lennox & Asad Kausar, 2017. "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, vol. 22(1), pages 185-216, March.
23. Keith A. Houghton & Christine A. Jubb, 1998. "The Function of the Auditor-General: Independence, Competence and Outsourcing – the Policy Implications," Australian Accounting Review, CPA Australia, vol. 8(15), pages 30-35, May.
24. Yahel Ma’ayan & Abraham Carmeli, 2016. "Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units," Journal of Business Ethics, Springer, vol. 137(2), pages 347-363, August.
25. Wen-Ching Chang & Yahn-Shir Chen & Ling-Tai Lynette Chou & Chia-Hui Ko, 2016. "Audit Partner Disciplinary Actions and Financial Restatements," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 286-318, June.
26. Jerry Sun & Steven F. Cahan & Jing Xu, 2016. "Individual Auditor Conservatism After CSRC Sanctions," Journal of Business Ethics, Springer, vol. 136(1), pages 133-146, June.
27. Brozovsky, J. A. & Richardson, F. M., 1998. "The effects of information availability on the benefits accrued from enhancing audit-firm reputation," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 767-779, November.
28. Ye, Kangtao & Cheng, Yingli & Gao, Jingyu, 2014. "How individual auditor characteristics impact the likelihood of audit failure: Evidence from China," Advances in accounting, Elsevier, vol. 30(2), pages 394-401.
29. Stefano Azzali & Tatiana Mazza & Fernanda Alberto, 2021. "Effects of disclosed audit sanctions on audit firm’s market share in Italy and Spain," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2477-2505, April.