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The Auditor As An Economic Agent

Citations

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Cited by:

  1. Timothy McCoy & Dale Flesher, 1998. "A case of an early 1900s principal-agent relationship in the Mississippi lumber industry," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 13-31.
  2. Ionela POIDA (IVAN), 2018. "The auditor’s role in the context of the accounting regulations evolution," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 293-293.
  3. Dennis H. Caplan & Michael Kirschenheiter, 2000. "Outsourcing and Audit Risk for Internal Audit Services," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 387-428, September.
  4. Rajiv D. Banker & Srikant M. Datar & Ajay Maindiratta, 1988. "Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 96-124, September.
  5. Wally Smieliauskas & Lloyd Smith, 1990. "A theory of evidence based on audit assertions," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 407-426, March.
  6. Bala V. Balachandran & Lode Li & Robert P. Magee, 1987. "On the allocation of fixed and variable costs from service departments," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 164-185, September.
  7. Christian Kirchner, 2006. "Probleme von Ermessensspielräumen in der fair value-Bewertung nach Internationalen Rechnungslegungsstandards," Schmalenbach Journal of Business Research, Springer, vol. 58(55), pages 61-78, January.
  8. William R. Scott, 1988. "Economic effects of a mandated audit in a contingent†claims production economy," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 354-388, March.
  9. John, Kose & John, Teresa A., 2006. "Managerial incentives, derivatives and stability," Journal of Financial Stability, Elsevier, vol. 2(1), pages 71-94, April.
  10. Franzoni, Luigi Alberto, 1998. "Independent auditors as fiscal gatekeepers1," International Review of Law and Economics, Elsevier, vol. 18(4), pages 365-384, December.
  11. Pau Olivella, 1995. "Information Structures and the Delegation of Monitoring," Annals of Economics and Statistics, GENES, issue 39, pages 1-32.
  12. Yousef Alwardat, 2019. "Disclosure Quality and its Impact on Financial Reporting Quality, Audit Quality, and Investors’ Perceptions of the Quality of Financial Reporting: A Literature Review," Accounting and Finance Research, Sciedu Press, vol. 8(3), pages 201-201, August.
  13. Johnson, Marilyn F. & Nelson, Karen K. & Frankel, Richard M., 2002. "The Relation Between Auditor's Fees for Non-audit Services and Earnings Quality," Research Papers 1696r, Stanford University, Graduate School of Business.
  14. Lerong He & Rong Yang & Yuanlong He, 2018. "Does social exchange relationship impair audit committee effectiveness?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 219-249, June.
  15. Lambert, Richard A., 2001. "Contracting theory and accounting," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 3-87, December.
  16. Seyed Yaqoub Zeraat Kish & Seyed Mosa Jafari Nejad, 2016. "The Study of Financial System in Imam Khomeini Relief Committee (Rural and Urban) in Kohgiluyeh and Boyer-Ahmad," Journal of Business Administration Research, Journal of Business Administration Research, Sciedu Press, vol. 5(1), pages 54-56, April.
  17. Christiane Pott & Tobias Tebben & Christoph Watrin, 2014. "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 505-540, May.
  18. Martin Besfamille, 2000. "Fiscal federalism, local public works and corruption," CREPP Working Papers 0001, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
  19. Mohannad Obeid Al Shbail, 2018. "The Associations of Internal Audit Quality with Job Burnout and Job Satisfaction Based on Theory of Reasoned Action," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(2), pages 208-217, April.
  20. Gabriele Jahn & Matthias Schramm & Achim Spiller, 2005. "The Reliability of Certification: Quality Labels as a Consumer Policy Tool," Journal of Consumer Policy, Springer, vol. 28(1), pages 53-73, December.
  21. Gietzmann, M. B. & Quick, R., 1998. "Capping auditor liability: The German experience," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 81-103, January.
  22. Caillaud Bernard & Jullien Bruno, 1991. "Managerial incentives based on insider information," CEPREMAP Working Papers (Couverture Orange) 9128, CEPREMAP.
  23. Gary S. Monroe & NG Juliana & Andrew J. Wellington, 1992. "Limiting Auditors‘ Liability: The Potential Consequences," Australian Accounting Review, CPA Australia, vol. 1(4), pages 16-26, November.
  24. Krista Fiolleau & Kris Hoang & Karim Jamal & Shyam Sunder, 2013. "How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 864-890, September.
  25. Patrick Velte, 2010. "The link between supervisory board reporting and firm performance in Germany and Austria," European Journal of Law and Economics, Springer, vol. 29(3), pages 295-331, June.
  26. Patrick Velte & Stefan Weber, 2010. "Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(4), pages 393-417, March.
  27. Goodwin, Jenny, 2002. "Understanding Auditor-Client Relationships: A Multi-Faceted Analysis (Rutgers Series in Accounting Research); Gary Kleinman and Dan Palmon; Markus Wiener Publishers, Princeton, NJ, hardcover, 2001, pp," Journal of Economic Psychology, Elsevier, vol. 23(3), pages 429-432, June.
  28. Alexandros Garefalakis & Nikolaos Sariannidis & Christos Lemonakis, 2020. "Operational elements of Narrative Disclosure Information (NDI) in a geographical context," Annals of Operations Research, Springer, vol. 294(1), pages 123-149, November.
  29. Patrick Velte & Carl-Christian Freidank, 2015. "The link between in- and external rotation of the auditor and the quality of financial accounting and external audit," European Journal of Law and Economics, Springer, vol. 40(2), pages 225-246, October.
  30. Patrick Velte, 2009. "Die Corporate Governance-Berichterstattung des Aufsichtsrats — Eine empirische Untersuchung im deutschen Prime Standard zum Einfluss auf die Unternehmensperformance," Schmalenbach Journal of Business Research, Springer, vol. 61(7), pages 702-737, November.
  31. Phu Dao-Le Flécher, 2007. "Contrôle de la conformité de l'information financière des sociétés cotées aux normes comptables par l'AMF en France : Analyse comparative avec deux modèles anglo-américains (la SEC et le FRRP)," Post-Print halshs-00543229, HAL.
  32. Bernard Caillaud & Bruno Jullien, 1995. "Managerial Incentives Based on Acquisition of Information," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 4(3), pages 427-443, September.
  33. Gerald A. Feltham, 1990. "Discussion of “An equilibrium analysis of optimal audit contractsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 56-60, September.
  34. W. Robert Knechel & Lasse Niemi & Mikko Zerni, 2013. "Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 349-387, May.
  35. Besancenot, Damien & Vranceanu, Radu, 2007. "Equilibrium (dis)honesty," Journal of Economic Behavior & Organization, Elsevier, vol. 64(2), pages 232-249, October.
  36. Ronald A. Dye, 1988. "Discussion of “Implementable equilibria in accounting contexts: An exploratory studyâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 564-567, March.
  37. Gaëlle Balineau & Ivan Dufeu, 2012. "The credibility of the Fairtrade system [Le système Fairtrade : une garantie pour les consommateurs ?]," Post-Print hal-02794962, HAL.
  38. Patrick Velte, 2023. "The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(3), pages 959-985, September.
  39. 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.
  40. 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.
  41. Amin H. Amershi & Peter Cheng, 1988. "Implementable equilibria in accounting contexts: An exploratory study," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 515-563, March.
  42. Karim Jamal & Shyam Sunder, 2011. "Unregulated Markets for Audit Services," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 1-16, December.
  43. Nahum Melumad & Lynda Thoman, 1990. "An equilibrium analysis of optimal audit contracts," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 22-55, September.
  44. Amin H. Amershi, 1986. "Discussion of “A model of standard setting in auditingâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 93-101, September.
  45. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
  46. Ralf Ewert & Alfred Wagenhofer, 2019. "Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 121-168, March.
  47. Peter D. Woodlock & Richard A. Young, 2001. "The trade-off of reliability for relevance within a stewardship setting," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 22(6), pages 315-326.
  48. Bricker, Robert & Chandar, Nandini, 2000. "Where Berle and Means went wrong: a reassessment of capital market agency and financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 529-554, August.
  49. Donovan, John & Frankel, Richard & Lee, Joshua & Martin, Xiumin & Seo, Hojun, 2014. "Issues raised by studying DeFond and Zhang: What should audit researchers do?," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 327-338.
  50. Besancenot, Damien & Vranceanu, Radu, 2009. "Strategic managerial dishonesty and financial distress," Research in Economics, Elsevier, vol. 63(1), pages 11-21, March.
  51. Joseph Bachar, 1989. "Auditing quality, signaling, and underwriting contracts," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 216-241, September.
  52. Amin H. Amershi & Peter Cheng, 1989. "On the demand for historical events recording and maintenance of audit trails," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 72-90, September.
  53. Laitinen, Erkki K. & Laitinen, Teija, 2015. "A probability tree model of audit quality," European Journal of Operational Research, Elsevier, vol. 243(2), pages 665-677.
  54. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  55. Asunur Cezar & Huseyin Cavusoglu & Srinivasan Raghunathan, 2014. "Outsourcing Information Security: Contracting Issues and Security Implications," Management Science, INFORMS, vol. 60(3), pages 638-657, March.
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