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Incorporation and the audit market


  • Dye, Ronald A.


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  • Dye, Ronald A., 1995. "Incorporation and the audit market," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 75-114, February.
  • Handle: RePEc:eee:jaecon:v:19:y:1995:i:1:p:75-114

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    References listed on IDEAS

    1. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    2. Carr, Jack L & Mathewson, G Frank, 1988. "Unlimited Liability as a Barrier to Entry," Journal of Political Economy, University of Chicago Press, vol. 96(4), pages 766-784, August.
    3. Susan E. Woodward, 1985. "On the Economics of Limited Liability," UCLA Economics Working Papers 371, UCLA Department of Economics.
    4. Dye, Ronald A, 1993. "Auditing Standards, Legal Liability, and Auditor Wealth," Journal of Political Economy, University of Chicago Press, vol. 101(5), pages 887-914, October.
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    Cited by:

    1. Jevons Lee, Chi-Wen & Liu, Chiawen & Wang, Taychang, 1999. "The 150-hour rule," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 203-228, April.
    2. Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
    3. Jaggi, Bikki & Low, Pek Yee, 2011. "Joint Effect of Investor Protection and Securities Regulations on Audit Fees," The International Journal of Accounting, Elsevier, vol. 46(3), pages 241-270, September.
    4. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    5. Ralf Ewert & Eberhard Feess & Martin Nell, 2000. "Auditor liability rules under imperfect information and costly litigation: the welfare-increasing effect of liability insurance," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 371-385.
    6. Lennox, Clive & Li, Bing, 2012. "The consequences of protecting audit partners’ personal assets from the threat of liability," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 154-173.
    7. Arnold Schneider, 2010. "Do client dependence and amount of audit fees affect lending decisions?," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(5), pages 444-457, May.
    8. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.

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