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Citations for "Auditor size and audit quality"

by DeAngelo, Linda Elizabeth

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  1. Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
  2. Geneviève Causse & Eustache Ebondo, 2013. "La qualité de l'audit légal en Afrique francophone : constats, interrogations et voies d'amélioration," Post-Print hal-00999671, HAL.
  3. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2014. "Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size," Journal of Business Ethics, Springer, vol. 122(4), pages 623-641, July.
  4. Ali Abedalqader Al-Thuneibat & Ream Tawfiq Ibrahim Al Issa & Rana Ahmad Ata Baker, 2011. "Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(4), pages 317-334, May.
  5. Andy Lardon & Marc Deloof, 2014. "Financial disclosure by SMEs listed on a semi-regulated market: evidence from the Euronext Free Market," Small Business Economics, Springer, vol. 42(2), pages 361-385, February.
  6. Duh, Rong-Ruey & Lee, Wen-Chih & Lin, Ching-Chieh, 2009. "Reversing an impairment loss and earnings management: The role of corporate governance," The International Journal of Accounting, Elsevier, vol. 44(2), pages 113-137, June.
  7. Magdy Farag & Rafik Elias, 2011. "Relative audit fees and client loyalty in the audit market," Accounting Research Journal, Emerald Group Publishing, vol. 24(1), pages 79-93, July.
  8. Benito Arruñada, 2000. "Audit quality: Attributes, private safeguards and the role of regulation," Economics Working Papers 452, Department of Economics and Business, Universitat Pompeu Fabra.
  9. Mary Mindak & Wendy Heltzer, 2011. "Corporate environmental responsibility and audit risk," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(8), pages 697-733, September.
  10. Jeong-Bon Kim & Byron Song & Judy Tsui, 2013. "Auditor size, tenure, and bank loan pricing," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 75-99, January.
  11. repec:hal:journl:halshs-00581252 is not listed on IDEAS
  12. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
  13. Doogar, Rajib & Easley, Robert F., 1998. "Concentration without differentiation: A new look at the determinants of audit market concentration," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 235-253, June.
  14. Spekle, R.F. & van Elten, H.J. & Kruis, A.M., 2005. "Sourcing of Internal Auditing: An Empirical Study," ERIM Report Series Research in Management ERS-2005-046-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
  15. Emna Ben Saad & Cédric Lesage, 2007. "Des Facteurs D'Independance A Un Systeme D'Independance : Proposition D'Une Nouvelle Grille D'Analyse De L'Independance De L'Auditeur," Post-Print halshs-00543079, HAL.
  16. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
  17. Dye, Ronald A., 1995. "Incorporation and the audit market," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 75-114, February.
  18. Begoña Giner Inchausti, 1997. "The influence of company characteristics and accounting regulation on information disclosed by Spanish firms," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 45-68, May.
  19. Afef Feki & Walid Khoufi, 2008. "L'effet des caractéristiques du conseil d'administration et de la qualité de l'information financière sur le coût de la dette (Cas des entreprises industrielles françaises)," Post-Print halshs-00525385, HAL.
  20. Hope, Ole-Kristian & Langli, John Christian & Thomas, Wayne B., 2012. "Agency conflicts and auditing in private firms," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 500-517.
  21. Numata, Shingo & Takeda, Fumiko, 2010. "Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama," The International Journal of Accounting, Elsevier, vol. 45(2), pages 175-199, June.
  22. Stefan Sundgren, 1998. "Auditor choices and auditor reporting practices: evidence from Finnish small firms," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 441-465.
  23. Jeffery W. Gunther & Robert R. Moore, 2002. "Auditing the auditors: oversight or overkill?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas.
  24. Reynolds, J. Kenneth & Francis, Jere R., 2000. "Does size matter? The influence of large clients on office-level auditor reporting decisions," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 375-400, December.
  25. Stefano Cascino & Joachim Gassen, 2012. "Comparability Effects of Mandatory IFRS Adoption," SFB 649 Discussion Papers SFB649DP2012-009, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  26. Angus Duff, 2009. "Measuring audit quality in an era of change: An empirical investigation of UK audit market stakeholders in 2002 and 2005," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 400-422, May.
  27. D'Agosto, Elena, 2007. "Auditing Issues across Countries: an Explorative Approach to the Regulation Framework," MPRA Paper 50989, University Library of Munich, Germany.
  28. Mohd Hassan Che Haat & Rashidah Abdul Rahman & Sakthi Mahenthiran, 2008. "Corporate governance, transparency and performance of Malaysian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(8), pages 744-778, September.
  29. G. Sarens, 2007. "The Agency Model as a Predictor of the Size of the Internal Audit Function in Belgian Companies," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/458, Ghent University, Faculty of Economics and Business Administration.
  30. AERTS, Walter & VAN CANEGHEM, Tom, 2006. "Intra-industry benchmarking of SG&A expenses: A neo-institutional perspective," Working Papers 2006032, University of Antwerp, Faculty of Applied Economics.
  31. Ball, Ray & Shivakumar, Lakshmanan, 2005. "Earnings quality in UK private firms: comparative loss recognition timeliness," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 83-128, February.
  32. Lai, Kam-Wah, 2011. "The cost of debt when all-equity firms raise sfinance: The role of investment opportunities, audit quality and debt maturity," Journal of Banking & Finance, Elsevier, vol. 35(8), pages 1931-1940, August.
  33. Vanstraelen, Ann & Richard, Chrystelle & Francis, Jere, 2006. "Assessing France's joint audit requirement: are two heads better than one?," Economics Papers from University Paris Dauphine 123456789/1073, Paris Dauphine University.
  34. Chang, Xin & Dasgupta, Sudipto & Hilary, Gilles, 2005. "The Effect of Auditor Choice on Financing Decisions," CEI Working Paper Series 2005-10, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
  35. Dennis M. Lopez & Pamela C. Smith, . "Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence," Working Papers 0107, College of Business, University of Texas at San Antonio.
  36. Bennecib, Jeannette, 2002. "Proposition d’un modèle de l’efficacité du co-commissariat aux comptes dans les sociétés anonymes cotées françaises," Economics Papers from University Paris Dauphine 123456789/3274, Paris Dauphine University.
  37. Patrick Velte, 2012. "External rotation of the auditor," Metrika, Springer, vol. 23(1), pages 81-91, September.
  38. Cédric Lesage & Sabine Ratzinger & Jaana Kettunen, 2012. "Struggle over joint audit: on behalf of public interest?," Post-Print hal-00935004, HAL.
  39. Javier Andrés Suárez & Elena Cabal García & Carlos Fernández Méndez & Camino Rodríguez Gutiérrez, 2013. "The effectiveness of the audit committee in Spain: implications of its existence on the auditor’s opinion," SERIEs, Spanish Economic Association, vol. 4(3), pages 333-352, August.
  40. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.
  41. Jennifer Boutant, 2010. "Les Determinants De La Gestion Des Resultats Lors Des Fusions: Etude Des Societes Absorbantes Initiatrices Et Cibles," Post-Print hal-00479535, HAL.
  42. Andrew B. Jackson & Michael Moldrich & Peter Roebuck, 2008. "Mandatory audit firm rotation and audit quality," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 420-437, May.
  43. Soraya Bel Haj Ali, 2011. "Les valeurs culturelles, l'indépendance et le développement moral cognitif : quel lien pour quel auditeur ?," Post-Print hal-00646460, HAL.
  44. Dunbar, Craig G., 2000. "Factors affecting investment bank initial public offering market share," Journal of Financial Economics, Elsevier, vol. 55(1), pages 3-41, January.
  45. Agathee, Ushad Subadar & Sannassee, Raja Vinesh & Brooks, Chris, 2012. "The underpricing of IPOs on the Stock Exchange of Mauritius," Research in International Business and Finance, Elsevier, vol. 26(2), pages 281-303.
  46. Louis, Henock, 2005. "Acquirers' abnormal returns and the non-Big 4 auditor clientele effect," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 75-99, December.
  47. Patrick Ifergan, 2011. "Interprétativisme et complexité des normes d'audit françaises," Post-Print hal-00650464, HAL.
  48. Yu-Shu Cheng & Yi-Pei Liu & Chu-Yang Chien, 2009. "The association between auditor quality and human capital," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(6), pages 523-541, July.
  49. 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.
  50. Peta Stevenson-Clarke & Allan Hodgson, 2005. "Estimating the Value Added by Big 8/6/5 Auditors Using Earnings and Cash Response Coefficients," Accounting Research Journal, Emerald Group Publishing, vol. 18(1), pages 21-33, June.
  51. Akeel M. Lary & Dennis W. Taylor, 2012. "Governance characteristics and role effectiveness of audit committees," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(4), pages 336-354, May.
  52. Andrea Mennicken, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
  53. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2002. "The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals," Yale School of Management Working Papers amz2502, Yale School of Management, revised 02 May 2006.
  54. Ashbaugh-Skaife, Hollis & Collins, Daniel W. & Kinney Jr., William R., 2007. "The discovery and reporting of internal control deficiencies prior to SOX-mandated audits," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 166-192, September.
  55. Oana Raluca Ivan, 2011. "Audit Fee Econometrical Models An Overview Of The Auditing Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 20.
  56. Chung, Richard & Firth, Michael & Kim, Jeong-Bon, 2005. "Earnings management, surplus free cash flow, and external monitoring," Journal of Business Research, Elsevier, vol. 58(6), pages 766-776, June.
  57. P. Astolfi & Luc Paugam & Olivier Ramond, 2012. "Purchase Price Allocations: Do they Matter?," Post-Print hal-00934973, HAL.
  58. Gaver, Jennifer J. & Paterson, Jeffrey S., 2007. "The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry," Journal of Accounting and Economics, Elsevier, vol. 43(2-3), pages 299-320, July.
  59. Seiyed Alireza Mousavi & Behnoosh Aghaee Daneshvar, 2012. "An Investigation of Relationship between Audit Quality and Investment Opportunities in Tehran Stock Exchange (TSE)," 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. 2(4), pages 1-17, October.
  60. Pascal Dumontier & Sonda Chtourou & Soumaya Ayedi, 2006. "La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien," Post-Print halshs-00548115, HAL.
  61. Henderson, James & Leleux, Benoit & White, Ian, 2006. "Service-for-equity arrangements: Untangling motives and conflicts," Journal of Business Venturing, Elsevier, vol. 21(6), pages 886-909, November.
  62. Wainberg, James S. & Kida, Thomas & David Piercey, M. & Smith, James F., 2013. "The impact of anecdotal data in regulatory audit firm inspection reports," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 621-636.
  63. Favere-Marchesi, Michael, 2000. "Audit Quality in ASEAN," The International Journal of Accounting, Elsevier, vol. 35(1), pages 121-149, 03.
  64. Vivek Mande & Myungsoo Son, 2011. "Do audit delays affect client retention?," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(1), pages 32-50, January.
  65. Emna Ben Saad & Cédric Lesage, 2009. "Perception De L'Indépendance De L'Auditeur : Analyse Par La Théorie D'Attribution," Post-Print halshs-00460618, HAL.
  66. Owusu-Ansah, Stephen, 1998. "The impact of corporate attribites on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe," The International Journal of Accounting, Elsevier, vol. 33(5), pages 605-631.
  67. Seyed Mahmoud Hosseinniakani & Helena Inacio & Rui Mota, 2014. "A Review on Audit Quality Factors," 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. 4(2), pages 243-254, April.
  68. Anantharaman, Divya, 2012. "Comparing self-regulation and statutory regulation: Evidence from the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 55-77.
  69. Firth, Michael & Rui, Oliver M. & Wu, Xi, 2012. "How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(1), pages 109-138.
  70. Ali R. Almutairi & Kimberly A. Dunn & Terrance Skantz, 2009. "Auditor tenure, auditor specialization, and information asymmetry," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 600-623, August.
  71. Jong-Seo Choi & Young-Min Kwak & Chongwoo Choe, 2014. "Earnings Management Surrounding CEO Turnover: Evidence from Korea," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 25-55, 03.
  72. John, Kose & John, Teresa A., 2006. "Managerial incentives, derivatives and stability," Journal of Financial Stability, Elsevier, vol. 2(1), pages 71-94, April.
  73. Hecker, Renate & Wild, Andreas, 2012. "The market effects of the German two-tier enforcement of financial reporting," Tübinger Diskussionsbeiträge 334, University of Tübingen, School of Business and Economics.
  74. Nathalie Gonthier-Besacier & Alain Schatt, 2006. "Determinants of Audit Fees for French Quoted Firms," Working Papers CREGO 1060301, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  75. Dennis Chambers & Jeff Payne, 2011. "Audit quality and accrual persistence: evidence from the pre- and post-Sarbanes-Oxley periods," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 437-456, May.
  76. Li Dang & Kevin F. Brown & B.D. McCullough, 2011. "Apparent audit failures and value relevance of earnings and book value," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(2), pages 134-154, June.
  77. Marisa Agostini & Giovanni Favero, 2012. "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers 12, Department of Management, Università Ca' Foscari Venezia, revised Mar 2013.
  78. Willekens, Marleen, 2003. "Reply to discussion of "Pricing and supplier concentration in the private client segment of the audit market: Market power or competition?"," The International Journal of Accounting, Elsevier, vol. 38(4), pages 461-464.
  79. Gul, Ferdinand A. & Kim, Jeong-Bon & Qiu, Annie A., 2010. "Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China," Journal of Financial Economics, Elsevier, vol. 95(3), pages 425-442, March.
  80. Hodgdon, Christopher & Tondkar, Rasoul H. & Adhikari, Ajay & Harless, David W., 2009. "Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit," The International Journal of Accounting, Elsevier, vol. 44(1), pages 33-55, March.
  81. Chen, Gongmeng & Firth, Michael & Gao, Daniel N. & Rui, Oliver M., 2006. "Ownership structure, corporate governance, and fraud: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 12(3), pages 424-448, June.
  82. Steven Lustgarten & John Shon, 2013. "Do abnormal accruals affect the life expectancy of audit engagements?," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 443-466, April.
  83. Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
  84. Lesage, Cédric & Ben Saad, Emna, 2007. "Des facteurs d'indépendance à un système d'indépendance : proposition d'une nouvelle grille d'analyse de l' indépendance de l'auditeur," Economics Papers from University Paris Dauphine 123456789/3526, Paris Dauphine University.
  85. Mehdi Nekhili & Moêz Cherif, 2011. "Related parties transactions and firm's market value: the French case," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(3), pages 291-315, August.
  86. 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.
  87. David Citron & Gikas Manalis, 2001. "The international firms as new entrants to the statutory audit market: an empirical analysis of auditor selection in Greece, 1993 to 1997," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 439-459.
  88. Faten Hakim & Mohamed Ali Omri, 2010. "Quality of the external auditor, information asymmetry, and bid-ask spread: Case of the listed Tunisian firms," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 18(1), pages 5-18, February.
  89. Tom Van Caneghem, 2010. "Audit pricing and the Big4 fee premium: evidence from Belgium," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 122-139, February.
  90. Puan Yatim, 2010. "Board structures and the establishment of a risk management committee by Malaysian listed firms," Journal of Management and Governance, Springer, vol. 14(1), pages 17-36, February.
  91. 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, June.
  92. Carl Pacini & William Hillison, 2003. "Client-firm market reaction to regulatory action against a major accounting firm," Journal of Economics and Finance, Springer, vol. 27(3), pages 279-299, September.
  93. Giulia Romano & Andrea Guerrini, 2012. "Corporate governance and accounting enforcement actions in Italy," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(7), pages 622-638, July.
  94. Taylor, Stephen & Whittred, Greg, 1998. "Security design and the allocation of voting rights: Evidence from the Australian IPO market," Journal of Corporate Finance, Elsevier, vol. 4(2), pages 107-131, June.
  95. Wei-Huei Hsu & Abdullah Mamun & Lawrence C. Rose, 2010. "Lead bank quality and adverse rating announcements," Studies in Economics and Finance, Emerald Group Publishing, vol. 27(4), pages 340-357, October.
  96. Anna M. Cianci & James Lloyd Bierstaker, 2009. "The effect of performance feedback and client importance on auditors' self- and public-focused ethical judgments," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(5), pages 455-474, May.
  97. Aharony, Joseph & Falk, Haim & Lin, Chan-Jane, 1996. "Changes in ownership structure and the value of the firm: The case of mutual-to-stock converting thrift institutions," Journal of Corporate Finance, Elsevier, vol. 2(3), pages 301-316, February.
  98. M. Humayun Kabir & Divesh Sharma & Md Ainul Islam & Amirus Salat, 2011. "Big 4 auditor affiliation and accruals quality in Bangladesh," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 161-181, January.
  99. S. Verbruggen & J. Christiaens & A. Reheul & T. Van Caneghem, 2011. "Audit pricing in a reformed nonprofit market," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/764, Ghent University, Faculty of Economics and Business Administration.
  100. 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.
  101. Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Kieran James & Hasnah Haron, 2009. "Institutional investors, political connection and audit quality in Malaysia," Accounting Research Journal, Emerald Group Publishing, vol. 22(2), pages 167-195, September.
  102. Lennox, Clive, 2005. "Audit quality and executive officers' affiliations with CPA firms," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 201-231, June.
  103. Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward, 2013. "Executive integrity, audit opinion, and fraud in Chinese listed firms," Emerging Markets Review, Elsevier, vol. 15(C), pages 72-91.
  104. Pittman, Jeffrey A. & Fortin, Steve, 2004. "Auditor choice and the cost of debt capital for newly public firms," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 113-136, February.
  105. Lai, Kam-Wah, 2013. "Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients," The International Journal of Accounting, Elsevier, vol. 48(4), pages 495-524.
  106. María Consuelo Pucheta & Mondher Fakhfakh, 2005. "The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia," Working Papers. Serie AD 2005-19, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  107. Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
  108. DeFond, Mark L. & Wong, T. J. & Li, Shuhua, 1999. "The impact of improved auditor independence on audit market concentration in China," Journal of Accounting and Economics, Elsevier, vol. 28(3), pages 269-305, December.
  109. Manuel Cano Rodríguez & Santiago Sánchez Alegría, 2012. "The value of audit quality in public and private companies: evidence from Spain," Journal of Management and Governance, Springer, vol. 16(4), pages 683-706, November.
  110. Clive Lennox, 1999. "Non-audit fees, disclosure and audit quality," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 239-252.
  111. Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
  112. Patrick Velte & Stefan Weber, 2010. "Koalitionsbildungen im Rahmen der Corporate Governance als Anlass für weitere Reformen des unternehmerischen Überwachungssystems," Metrika, Springer, vol. 20(4), pages 393-417, March.
  113. repec:ner:tilbur:urn:nbn:nl:ui:12-5373480 is not listed on IDEAS
  114. Wafa Al-Ghanem & Mohamed Hegazy, 2011. "An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait," Eurasian Business Review, Eurasia Business and Economics Society, vol. 1(1), pages 73-90, June.
  115. Lam, Swee-Sum & Du, Jing, 2004. "Information asymmetry and estimation risk: Preliminary evidence from Chinese equity markets," Pacific-Basin Finance Journal, Elsevier, vol. 12(3), pages 311-331, June.
  116. Jasim Al-Ajmi & Shahrokh Saudagaran, 2011. "Perceptions of auditors and financial-statement users regarding auditor independence in Bahrain," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 130-160, January.
  117. Hyytinen, Ari & Väänänen, Lotta, 2004. "Mandatory Auditor Choice and Small Finance: Evidence from Finland," Discussion Papers 950, The Research Institute of the Finnish Economy.
  118. Rani Hoitash & Udi Hoitash, 2009. "The role of audit committees in managing relationships with external auditors after SOX: Evidence from the USA," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(4), pages 368-397, May.
  119. Philippe Touron, 2011. "Covenants, Soft Law et Audit : l'adoption des normes internationales par deux entreprises nationalisées françaises en 1983," Post-Print hal-00650587, HAL.
  120. Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou, 2006. "The joint determination of audit fees, non-audit fees, and abnormal accruals," Review of Quantitative Finance and Accounting, Springer, vol. 27(3), pages 235-266, November.
  121. Ahmed Ebrahim, 2010. "Audit fee premium and auditor change: the effect of Sarbanes-Oxley Act," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 102-121, February.
  122. Tae G. Ryu & Chul-Young Roh, 2007. "The Auditor's Going-Concern Opinion Decision," International Journal of Business and Economics, College of Business, and College of Finance, Feng Chia University, Taichung, Taiwan, vol. 6(2), pages 89-101, August.
  123. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
  124. Peter Öhman & Einar Häckner & Dag Sörbom, 2012. "Client satisfaction and usefulness to external stakeholders from an audit client perspective," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(5), pages 477-499, July.
  125. Olivier Charpateau, 2011. "Ethique et indépendance interne : une nouvelle dimension de l'indépendance de l'auditeur légal," Post-Print hal-00646835, HAL.
  126. Joshua Ronen, 2010. "Corporate Audits and How to Fix Them," Journal of Economic Perspectives, American Economic Association, vol. 24(2), pages 189-210, Spring.
  127. Mirza, Malik, 1999. "Disclosure of reserves in the annual reports of Australian mining and petroleum firms," Journal of Energy Finance & Development, Elsevier, vol. 4(2), pages 219-238.
  128. Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February.
  129. 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.
  130. Clifford G. Holderness & Dennis P. Sheehan, 1998. "Constraints on Large-Block Shareholders," NBER Working Papers 6765, National Bureau of Economic Research, Inc.
  131. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.
  132. Najihah Yaacob & Ayoib Che-Ahmad, 2012. "Audit Fees after IFRS Adoption: Evidence from Malaysia," Eurasian Business Review, Eurasia Business and Economics Society, vol. 2(1), pages 31-46, June.
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  156. Sun, Jerry & Liu, Guoping, 2009. "The impact of the CSRC Regulation No. 12-1996 on the credibility of Chinese IPO earnings forecasts," Global Finance Journal, Elsevier, vol. 20(2), pages 165-179.
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  158. Jinghui Liu & Ian Alexander Eddie, 2007. "Determinants of disclosures of A-, B- and H-share companies," Asian Review of Accounting, Emerald Group Publishing, vol. 15(1), pages 72-92, June.
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  173. 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.
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This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.