Incorporation and the audit market

Citations

Cited by:

1. Sebastian Kronenberger & Volker Laux, 2022. "Conservative Accounting, Audit Quality, and Litigation," Management Science, INFORMS, vol. 68(3), pages 2349-2362, March.
2. 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.
3. Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
4. Minlei Ye & Dan A. Simunic, 2013. "The Economics of Setting Auditing Standards," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 1191-1215, September.
5. 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.
6. Derek K. Chan & Suil Pae, 1998. "An Analysis of the Economic Consequences of the Proportionate Liability Rule," Contemporary Accounting Research, John Wiley & Sons, vol. 15(4), pages 457-480, December.
7. Ku He & Xiaofei Pan & Gary Tian, 2017. "Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China," European Accounting Review, Taylor & Francis Journals, vol. 26(1), pages 61-95, January.
8. Henry L. Friedman & Lucas Mahieux, 2021. "How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?," Journal of Accounting Research, Wiley Blackwell, vol. 59(3), pages 959-1020, June.
9. Xiaomei Han & Wei Luo & Liansheng Wu & Wei Zhou, 2023. "Audit Effort and Stock Price Crash Risk," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 230-257, March.
10. 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.
11. John M. Barrios, 2022. "Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule," Journal of Accounting Research, Wiley Blackwell, vol. 60(1), pages 3-43, March.
    • John M. Barrios, 2021. "Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule," NBER Working Papers 29318, National Bureau of Economic Research, Inc.
12. 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.
13. 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.
14. 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.
15. 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.
16. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
17. Jochen Bigus, 2007. "Die Sorgfaltsanreize des Wirtschaftsprüfers bei beschränkter Haftung," Schmalenbach Journal of Business Research, Springer, vol. 59(1), pages 61-86, February.
18. Henock Louis & Thomas C. Pearson & Dahlia M. Robinson & Michael N. Robinson & Amy X. Sun, 2019. "The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees and Overall Reporting Quality," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 16(2), pages 381-410, June.
19. Benoît Pigé, 2000. "Audit quality and Corporate governance : an analysis of French audit regulations [Qualité de l'audit et gouvernement d'entreprise : le rôle et les limites de la concurrence sur le marché de l'audit," Post-Print halshs-03425760, HAL.
20. Chiawen Liu & Taychang Wang, 2006. "Auditor Liability and Business Investment," Contemporary Accounting Research, John Wiley & Sons, vol. 23(4), pages 1051-1071, December.
21. John, Kose & John, Teresa A., 2006. "Managerial incentives, derivatives and stability," Journal of Financial Stability, Elsevier, vol. 2(1), pages 71-94, April.
22. 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.
23. Moehrle, Stephen R. & Mohrman, Mary Beth & Reynolds-Moehrle, Jennifer A. & Stuerke, Pamela, 2009. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the academic literature (1999–2000)," Research in Accounting Regulation, Elsevier, vol. 21(2), pages 125-137.
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. Reinhard Schrank, 2021. "The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 251-296, June.
26. Erich Pummerer & Marcel Steller & Julia Baldauf, 2013. "Prüfungsqualität, Prüferhaftung und Risikoaversion — Eine analytische Betrachtung der Bedeutung der Risikoaversion für die Prüfungsqualität," Schmalenbach Journal of Business Research, Springer, vol. 65(1), pages 32-59, February.
27. Konstantinos Eleftheriou & Iliya Komarev & Paul Klumpes, 2023. "Regulating the Market for Audit Services: A Game Theoretic Approach," Abacus, Accounting Foundation, University of Sydney, vol. 59(3), pages 697-734, September.