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Auditor independence, `low balling', and disclosure regulation

Citations

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Cited by:

  1. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
  2. Gaetano Matonti & Giuseppe Iuliano, 2012. "Voluntary Adoption of Ifrs by Italian Private Firms: A Study Of The Determinants," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 2(2), pages 43-70, December.
  3. 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.
  4. Alexander P. Ljungqvist & William J. Wilhelm, 1999. "The Seven Percent Solution? An International Perspective on Underwriting Spreads," OFRC Working Papers Series 1999fe11, Oxford Financial Research Centre.
  5. Albersmeier, Friederike & Schulze, Holger & Spiller, Achim, 2007. "System Dynamics in Quality Certifications: Development of an Audit Quality Controlling System," 2007 1st Forum, February 15-17, 2007, Innsbruck, Austria 6585, International European Forum on System Dynamics and Innovation in Food Networks.
  6. Mingcherng Deng & Tong Lu & Dan A. Simunic & Minlei Ye, 2014. "Do Joint Audits Improve or Impair Audit Quality?," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1029-1060, December.
  7. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," Bank of Finland Research Discussion Papers 13/2013, Bank of Finland.
  8. Stergios Leventis & Emmanouil Dedoulis & Omneya Abdelsalam, 2018. "The Impact of Religiosity on Audit Pricing," Journal of Business Ethics, Springer, vol. 148(1), pages 53-78, March.
  9. Atasi Basu & Randal Elder & Mohamed Onsi, 2012. "Reported earnings, auditor's opinion, and compensation: theory and evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 42(1), pages 29-48, March.
  10. Păcuraru-Ionescu Cătălin-Paul & Cîmpan Marius & Borlea Sorin Nicolae, 2023. "Determinants of Audit Quality and Connections with Economic Development and Education," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 741-751, July.
  11. Chu, Ling & Simunic, Dan A. & Ye, Minlei & Zhang, Ping, 2018. "Transaction costs and competition among audit firms in local markets," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 129-147.
  12. Leila GHARSELLAOUI & Anis JARBOUI, 2017. "Impact de l’interaction de la qualité d’audit et de la propriété institutionnelle sur la transparence de la communication financière : cas des entreprises cotées à la BVMT," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
  13. Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018. "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 355-374, April.
  14. 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.
  15. Nathan R. Berglund, 2020. "Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1914-1951, September.
  16. repec:mth:ijafr8:v:9:y:2019:i:1:p:51-73 is not listed on IDEAS
  17. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  18. Koch, Christopher & Weber, Martin & Wüstemann, Jens, 2007. "Can auditors be independent? : Experimental evidence," Papers 07-59, Sonderforschungsbreich 504.
  19. repec:zbw:bofrdp:2013_013 is not listed on IDEAS
  20. Aree Saeed MUSTAFA & Luqman Muhammed SAEED & Nishtiman Hashim MOHAMMED, 2018. "Auditor Selection in Borsa Istanbul," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 599-599.
  21. Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
  22. Hector B. Perera & Asheq R. Rahman & Steven F. Cahan, 2003. "Globalisation and the Major Accounting Firms," Australian Accounting Review, CPA Australia, vol. 13(29), pages 27-37, March.
  23. Graeme L. Wines & Keith A. Houghton, 2010. "Anomalies in the Oversight of Australian Auditors," Australian Accounting Review, CPA Australia, vol. 20(2), pages 83-95, June.
  24. Svanberg, Jan & Öhman, Peter & Neidermeyer, Presha E., 2019. "Auditor objectivity as a function of auditor negotiation self-efficacy beliefs," Advances in accounting, Elsevier, vol. 44(C), pages 121-131.
  25. Jamal, Karim & Sunder, Shyam, 2011. "Is mandated independence necessary for audit quality?," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 284-292.
  26. Leila GHARSELLAOUI & Anis JARBOUI, 2017. "Impact de l’interaction de la qualité d’audit et de la propriété institutionnelle sur la transparence de la communication financière : cas des entreprises cotées à la BVMT," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
  27. 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.
  28. Fochmann, Martin & Haak, Marcel, 2015. "Strategic decision behavior and audit quality of big and small audit firms in a tendering process," arqus Discussion Papers in Quantitative Tax Research 197, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. Yang, Dan & Jiao, Hao & Buckland, Roger, 2017. "The determinants of financial fraud in Chinese firms: Does corporate governance as an institutional innovation matter?," Technological Forecasting and Social Change, Elsevier, vol. 125(C), pages 309-320.
  30. Zein, Nicole & Simons, Dirk, 2008. "Kosten aus einer asymmetrischen Informationsverteilung zwischen Abschlussprüfer und Mandant," Papers 08-34, Sonderforschungsbreich 504.
  31. Burch, Timothy R. & Nanda, Vikram & Warther, Vincent, 2005. "Does it pay to be loyal? An empirical analysis of underwriting relationships and fees," Journal of Financial Economics, Elsevier, vol. 77(3), pages 673-699, September.
  32. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
  33. Alzoubi, Ebraheem Saleem Salem, 2018. "Audit quality, debt financing, and earnings management: Evidence from Jordan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 69-84.
  34. 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.
  35. Adam Esplin & Karim Jamal & Shyam Sunder, 2018. "Demand for and Assessment of Audit Quality in Private Companies," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 319-352, September.
  36. 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.
  37. Favere-Marchesi, Michael, 2000. "Audit Quality in ASEAN," The International Journal of Accounting, Elsevier, vol. 35(1), pages 121-149, March.
  38. 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.
  39. Cheng, Louis T.W. & Sharma, Piyush & Shen, Jianfu & Ng, Allen C.C., 2021. "Exploring the dark side of third-party certification effect in B2B relationships: A professional financial services perspective," Journal of Business Research, Elsevier, vol. 127(C), pages 123-136.
  40. Tiphaine Compernolle, 2008. "De l'indépendance individuelle à l'indépendance collective de l'audit : l'apport de la théorie systémique," Post-Print halshs-00522496, HAL.
  41. Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
  42. Xingqiang Du & Liang Xiao & Yingjie Du, 2023. "Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China," Journal of Business Ethics, Springer, vol. 184(2), pages 391-426, May.
  43. James Routledge & David Morrison, 2012. "Insolvency administration as a strategic response to financial distress," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 441-459, December.
  44. Constantinos V. Caramanis, 1997. "The enigma of the Greek auditing profession: some preliminary results concerning the impact of liberalization on auditor behaviour," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 85-108, May.
  45. Arrunada, Benito, 1999. "The provision of non-audit services by auditors let the market evolve and decide," International Review of Law and Economics, Elsevier, vol. 19(4), pages 513-531, December.
  46. Jennifer R. Joe & Scott D. Vandervelde, 2007. "Do Auditor†Provided Nonaudit Services Improve Audit Effectiveness?," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 467-487, June.
  47. William D. Brink & Jonathan H. Grenier & Jonathan S. Pyzoha & Andrew Reffett, 2019. "The Effects of Clawbacks on Auditors’ Propensity to Propose Restatements and Risk Assessments," Journal of Business Ethics, Springer, vol. 158(2), pages 313-332, August.
  48. Lee, Cheol & Park, Myung S., 2013. "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, vol. 29(2), pages 218-231.
  49. Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017. "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, vol. 37(C), pages 15-29.
  50. Quick, Reiner & Schmidt, Florian, 2018. "Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 1-21.
  51. 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.
  52. Aggreh, Meshack, 2019. "Effect Of Audit Market Concentration And Auditors' Attributes On Audit Quality In The Quoted Nigerian Manufacturing Firms," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(1), pages 97-110, June.
  53. Saeid Nouri & Behnam Gilaninia, 2017. "The Effect of Surplus Free Cash Flow and Audit Quality on Earnings Management," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 270-275.
  54. Hamida Chihi & Jean-François Casta, 2014. "Auditor Rotation And Audit Quality: Meta-Analysis [La Rotation De L'Auditeur Et La Qualite De L'Audit : Une Meta-Analyse]," Post-Print hal-01899770, HAL.
  55. Dan A. Simunic & Michael T. Stein, 1990. "Audit risk in a client portfolio context," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 329-343, March.
  56. Li-Lun Liu & Yu-Ting Huang, 2016. "The Relationship between Supply Chain CPAs, CSR and Discretionary Accruals," International Business Research, Canadian Center of Science and Education, vol. 9(1), pages 66-82, January.
  57. Dan A. Simunic, 1989. "Discussion of “Specialized knowledge and its communication in auditingâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 119-124, September.
  58. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
  59. Barnes, Paul, 2013. "The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 170-182.
  60. Kwang Wuk Oh & Seok Woo Jeong & Seon Mi Kim & Seung Weon Yoo, 2017. "The Effect of IPO Risks on Auditors’ Decisions: Auditor Designation Case," Australian Accounting Review, CPA Australia, vol. 27(4), pages 421-441, December.
  61. Ahmed Abdel-Meguid & Anwer Ahmed & Scott Duellman, 2013. "Auditor independence, corporate governance and aggressive financial reporting: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 283-307, May.
  62. Leif Atle Beisland & Roy Mersland & R. Oystein Strøm, 2012. "Audit Quality and Corporate Governance: Evidence from the Microfinance Industry," Working Papers CEB 12-034, ULB -- Universite Libre de Bruxelles.
  63. Chen, Anthony & Duong, Hong & Ngo, Anh, 2019. "Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era," Advances in accounting, Elsevier, vol. 44(C), pages 132-147.
  64. Katrin Hummel & Christian Schlick & Matthias Fifka, 2019. "The Role of Sustainability Performance and Accounting Assurors in Sustainability Assurance Engagements," Journal of Business Ethics, Springer, vol. 154(3), pages 733-757, February.
  65. William R. Kinney & Zoe‐Vonna Palmrose & Susan Scholz, 2004. "Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?," Journal of Accounting Research, Wiley Blackwell, vol. 42(3), pages 561-588, June.
  66. Anastasia Kraft & Kerstin Lopatta, 2016. "Auditor fees, discretionary book-tax differences, and tax avoidance," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 7(2), pages 127-155.
  67. Kam‐Wah Lai & Gopal V. Krishnan, 2009. "Are non‐audit services associated with firm value? Evidence from financial information system‐related services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(3), pages 599-617, September.
  68. Barry E. Cushing, 1990. "Discussion of “Auditor independence judgments: A cognitive†developmental model and experimental evidenceâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 252-260, September.
  69. Eduardo Schiehll & Paulo Terra & Fernanda Victor, 2013. "Determinants of voluntary executive stock option disclosure in Brazil," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 331-361, May.
  70. Melinda Timea FULOP & Nicolae MAGDAS & George Silviu CORDOS, 2019. "Theoretical Background Of Internal And External Environment Of Negotiation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-3.
  71. Mark DeFond & David H. Erkens & Jieying Zhang, 2017. "Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching," Management Science, INFORMS, vol. 63(11), pages 3628-3649, November.
  72. Ping Zhang, 1999. "A Bargaining Model of Auditor Reporting," Contemporary Accounting Research, John Wiley & Sons, vol. 16(1), pages 167-184, March.
  73. Xianjie He & Jeffrey Pittman & Oliver Rui, 2016. "Reputational Implications for Partners After a Major Audit Failure: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 703-722, November.
  74. Jäckel, Andreas & Leker, Jens, 1994. "Abschlußprüfer und Konzernpublizität," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 353, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
  75. Niamh Brennan, 2003. "Accounting in crisis : a story of auditing, accounting, corporate governance and market failures," Open Access publications 10197/2926, Research Repository, University College Dublin.
  76. MohammadRezaei, Fakhroddin & Mohd-Saleh, Norman & Ahmed, Kamran, 2018. "Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views," The International Journal of Accounting, Elsevier, vol. 53(4), pages 295-313.
  77. Srinivasan Krishnamurthy & Jian Zhou & Nan Zhou, 2006. "Auditor Reputation, Auditor Independence, and the Stock†Market Impact of Andersen's Indictment on Its Client Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 465-490, June.
  78. Daniels, Bobbie W. & Booker, Quinton, 2011. "The effects of audit firm rotation on perceived auditor independence and audit quality," Research in Accounting Regulation, Elsevier, vol. 23(1), pages 78-82.
  79. Manita, Riadh & Elommal, Najoua & Baudier, Patricia & Hikkerova, Lubica, 2020. "The digital transformation of external audit and its impact on corporate governance," Technological Forecasting and Social Change, Elsevier, vol. 150(C).
  80. Do Huu Hai & Ngo Sy Trung, 2016. "The Factors Affect the Quality of Financial Statements Audit in Vietnam Businesses," Asian Social Science, Canadian Center of Science and Education, vol. 12(1), pages 172-181, January.
  81. 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.
  82. Maroun, Warren, 2015. "Reportable irregularities and audit quality: Insights from South Africa," Accounting forum, Elsevier, vol. 39(1), pages 19-33.
  83. 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.
  84. Rajat Deb & Pallad Debnath & Ananda Mohan Pal, 2021. "Expectation Gap Analysis in Corporate Financial Reporting Practices in India," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 46(1), pages 38-58, February.
  85. Leventis, Stergios, 2018. "An empirical test of SEC enforcement in the audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 106-116.
  86. Steve Fortin & Jeffrey A. Pittman, 2007. "The Role of Auditor Choice in Debt Pricing in Private Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 24(3), pages 859-896, September.
  87. 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.
  88. Yan Luo & Steven E. Salterio, 2021. "Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 109-143, March.
  89. Tobias Svanstr�m, 2013. "Non-audit Services and Audit Quality: Evidence from Private Firms," European Accounting Review, Taylor & Francis Journals, vol. 22(2), pages 337-366, June.
  90. Meuwissen, Roger & Quick, Reiner, 2019. "The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  91. Pyung Kyung Kang & Yoo Chan Kim & Dan Palmon, 2020. "Client’s Bargaining Power and Audit Negotiation over Earnings: Evidence from Audit Processes in a Business Groups Environment," Group Decision and Negotiation, Springer, vol. 29(6), pages 1207-1238, December.
  92. Michael J. Petersen, 2007. "Using Downstream Revenue in a Performance Measurement System," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1193-1215, December.
  93. Masoud Azizkhani & Gary S. Monroe & Greg Shailer, 2010. "The value of Big 4 audits in Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(4), pages 743-766, December.
  94. 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.
  95. Rahma Chekkar & Eric-Alain Zoukoua, 2009. "Comportement Des Audites Dans Le Processus D'Audit : Le Cas Du Controle Des Associations Par Les Financeurs Publics," Post-Print halshs-00460412, HAL.
  96. Kenneth B. Schwartz & Billy S. Soo, 1996. "The Association Between Auditor Changes and Reporting Lags," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 353-370, March.
  97. Wouter Dutillieux & Donald Stokes & Marleen Willekens & Gary Monroe, 2013. "Strategic pricing by Big 4 audit firms in private client segments," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(4), pages 961-994, December.
  98. Lee, T.A. & Clarke, F. & Dean, G., 2008. "The dominant senior manager and the reasonably careful, skilful, and cautious auditor," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 677-711.
  99. Ilias G. Basioudis & Evangelos Papakonstantinou & Marshall A. Geiger, 2008. "Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 284-309, September.
  100. Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  101. Ann Vanstraelen, 2002. "Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium," Accounting and Business Research, Taylor & Francis Journals, vol. 32(3), pages 171-186.
  102. Abdul Wahab, Effiezal Aswadi & Gist, Willie E. & Nik Abdul Majid, Wan Zurina, 2014. "Characteristics of non-audit services and financial restatements in Malaysia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(3), pages 225-247.
  103. Alleyne, Philmore & Hudaib, Mohammad & Pike, Richard, 2013. "Towards a conceptual model of whistle-blowing intentions among external auditors," The British Accounting Review, Elsevier, vol. 45(1), pages 10-23.
  104. Marcel Haak & Michelle Muraz & Roland Zieseniß, 2018. "Joint Audits: Does the Allocation of Audit Work Affect Audit Quality and Audit Fees?," Accounting in Europe, Taylor & Francis Journals, vol. 15(1), pages 55-80, January.
  105. Nanda, Vikram & Yun, Youngkeol, 1997. "Reputation and Financial Intermediation: An Empirical Investigation of the Impact of IPO Mispricing on Underwriter Market Value," Journal of Financial Intermediation, Elsevier, vol. 6(1), pages 39-63, January.
  106. Reiner Quick & Niklas Schenk & Florian Schmidt & Thilo Towara, 2018. "The impact of corporate governance on auditor choice: evidence from Germany," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 251-283, June.
  107. Arthur, Neal & Tang, Qingliang & Lin, Zhiwei (Stanley), 2015. "Corporate accruals quality during the 2008–2010 Global Financial Crisis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 25(C), pages 1-15.
  108. Lawrence A. Ponemon & David R.L. Gabhart, 1990. "Auditor independence judgments: A cognitive†developmental model and experimental evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 227-251, September.
  109. Paul Danos & John W. Eichenseher & Doris L. Holt, 1989. "Specialized knowledge and its communication in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 91-109, September.
  110. Sharad Asthana & Rachana Kalelkar, 2011. "The Market For Audit Services And S&P 500 Index Clients," Working Papers 0022, College of Business, University of Texas at San Antonio.
  111. Xingqiang Du, 2019. "What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement," Journal of Business Ethics, Springer, vol. 158(3), pages 849-874, September.
  112. Paul J. Beck & Martin G. H. Wu, 2006. "Learning by Doing and Audit Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 1-30, March.
  113. 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.
  114. Karla M. Johnstone & Jean C. Bedard & Michael L. Ettredge, 2004. "The Effect of Competitive Bidding on Engagement Planning and Pricing," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 25-53, March.
  115. Sophie Audousset-Coulier, 2015. "Audit Fees in a Joint Audit Setting," European Accounting Review, Taylor & Francis Journals, vol. 24(2), pages 347-377, June.
  116. Christopher Bleibtreu & Ulrike Stefani, 2011. "Auditing, Consulting, and Audit Market Concentration," Working Paper Series of the Department of Economics, University of Konstanz 2011-28, Department of Economics, University of Konstanz.
  117. Myojung Cho & Gopal V. Krishnan, 2023. "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, vol. 28(1), pages 164-200, March.
  118. Boon Seng Tan & Yew Kee Ho, 2016. "Some Economics of Audit Market Reform," Australian Accounting Review, CPA Australia, vol. 26(3), pages 271-283, September.
  119. Dennis Y. Chung & W. Daryl Lindsay, 1988. "The pricing of audit services: The Canadian perspective," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 19-46, September.
  120. Azizkhani, Masoud & Daghani, Reza & Shailer, Greg, 2018. "Audit Firm Tenure and Audit Quality in a Constrained Market," The International Journal of Accounting, Elsevier, vol. 53(3), pages 167-182.
  121. 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.
  122. Jochen Bigus, 2015. "Loss Aversion, Audit Risk Judgments, and Auditor Liability," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 581-606, September.
  123. Michael Firth, 1997. "The Provision of Nonaudit Services by Accounting Firms to their Audit Clients," Contemporary Accounting Research, John Wiley & Sons, vol. 14(2), pages 1-21, June.
  124. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  125. 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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