The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry

Citations

Cited by:

1. J.J. Prescott & Kathryn E. Spier & Albert Yoon, 2014. "Trial and Settlement: A Study of High-Low Agreements," Journal of Law and Economics, University of Chicago Press, vol. 57(3), pages 699-746.
2. Boyer, M. Martin & Cowins, Elicia P. & Reddic, Willie D., 2019. "Portfolio rebalancing behavior with operating losses and investment regulation," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 313-328.
3. J.J. Prescott & Kathryn E. Spier & Albert Yoon, 2014. "Trial and Settlement: A Study of High-Low Agreements," NBER Working Papers 19873, National Bureau of Economic Research, Inc.
4. Zhiying Hu & Haiyan Yang & Yuyu Zhang & Jenny Jing Wang, 2023. "Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 575-629, March.
5. Deqiu Chen & Li Li & Xuejiao Liu & Gerald J. Lobo, 2018. "Social Trust and Auditor Reporting Conservatism," Journal of Business Ethics, Springer, vol. 153(4), pages 1083-1108, December.
6. Li, Minghui & Yang, Xin & Zhai, Kerui, 2024. "Signing auditors’ experience gap and audit quality," International Review of Economics & Finance, Elsevier, vol. 95(C).
7. Neil Crosby & Steven Devaney & Colin Lizieri & Patrick McAllister, 2018. "Can Institutional Investors Bias Real Estate Portfolio Appraisals? Evidence from the Market Downturn," Journal of Business Ethics, Springer, vol. 147(3), pages 651-667, February.
8. Matthew S. Ege & Andrew J. Imdieke & Sarah B. Stuber, 2025. "The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry," Review of Accounting Studies, Springer, vol. 30(4), pages 3954-3995, December.
9. Booker, K., 2018. "Can clients of economically dependent auditors benefit from voluntary audit firm rotation? An experiment with lenders," Research in Accounting Regulation, Elsevier, vol. 30(1), pages 63-67.
10. repec:tsa:wpaper:0216acc is not listed on IDEAS
11. Xingqiang Du & Yiqi Zhang & Shaojuan Lai & Hexin Tao, 2024. "How Do Auditors Value Hypocrisy? Evidence from China," Journal of Business Ethics, Springer, vol. 191(3), pages 501-533, May.
12. Hung Chan, K. & Liu, Qiliang & Mo, Phyllis Lai Lan & Tian, Li, 2025. "High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China," The British Accounting Review, Elsevier, vol. 57(3).
13. Divya Anantharaman, 2017. "The role of specialists in financial reporting: Evidence from pension accounting," Review of Accounting Studies, Springer, vol. 22(3), pages 1261-1306, September.
14. John Goodwin & Donghui Wu, 2014. "Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?," Review of Accounting Studies, Springer, vol. 19(4), pages 1532-1578, December.
15. M. Martin Boyer & Elijah Brewer & Willie Reddic, 2019. "The Association between Complexity and Managerial Discretion in the Property and Casualty Insurance Industry," Quarterly Journal of Finance (QJF), World Scientific Publishing Co. Pte. Ltd., vol. 9(03), pages 1-33, September.
16. Konstantinos Vasilakopoulos & Christos Tzovas & Apostolos Ballas, 2021. "Banks’ Risk and The Impact of Audit Quality on Income Smoothing," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 20(3), pages 425-453, September.
17. Ege, Matthew S. & Stuber, Sarah B., 2022. "Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry," Journal of Accounting and Economics, Elsevier, vol. 73(1).
18. Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
19. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
20. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
21. Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2013. "Shared Auditors in Mergers and Acquisitions," Working Papers 13-14, University of Pennsylvania, Wharton School, Weiss Center.
22. Sunday Otuya, 2019. "Auditors' Independence And Quality Of Financial Reporting In Listed Nigerian Manufacturing Companies," 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 111-128.
23. Van Landuyt, Ben W., 2021. "Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?," Accounting, Organizations and Society, Elsevier, vol. 88(C).
24. M. Martin Boyer & Elicia P. Cowins & Willie D. Reddic, 2020. "Operational risk management and regulatory investment constraints on portfolio allocation: evidence from property and casualty insurers," Journal of Regulatory Economics, Springer, vol. 57(1), pages 20-52, February.
25. Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2016. "Shared auditors in mergers and acquisitions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 49-76.
26. Zhang, Xiaoxiang & Wen, Jie, 2016. "The impacts of economic importance difference of a joint venture (JV) held by partners and partners' size difference on the extraction of rivalrous and non-rivalrous private benefits in a JV," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 46-54.