Nothing Special   »   [go: up one dir, main page]
create a website
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees. (2022). Thurheimer, Ulrike ; Simnett, Roger ; Carson, Elizabeth ; Vanstraelen, Ann.
In: Journal of Accounting Research.
RePEc:bla:joares:v:60:y:2022:i:4:p:1419-1462.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 62

References cited by this document

Cocites: 60

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. The audit market for listed Australian companies from 2012 to 2018: A state of play. (2023). Xu, Yang ; Thrheimer, Ulrike ; Fu, YI ; Carson, Elizabeth.
    In: Australian Journal of Management.
    RePEc:sae:ausman:v:48:y:2023:i:3:p:524-549.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Ahmed, K., and J. Goodwin. “An Empirical Investigation of Earnings Restatements by Australian Firms.” Accounting & Finance 47 (2007): 1–22.

  2. Antle, R., and B. Nalebuff. “Conservatism and Auditor‐Client Negotiations.” Journal of Accounting Research 29 (1991): 31–54.

  3. Aobdia, D. “Do Practitioner Assessments Agree with Academic Proxies for Audit Quality? Evidence from PCAOB and Internal Inspections.” Journal of Accounting & Economics 67 (2019): 144–74.

  4. Aobdia, D., S. Siddiqui, and A. Vinelli. “Heterogeneity in Expertise in a Credence Goods Setting: Evidence from Audit Partners.” Review of Accounting Studies 26 (2021): 693–729.

  5. Barrett, M., D. J. Cooper, and K. Jamal. “Globalization and the Coordinating of Work in Multinational Audits.” Accounting, Organizations and Society 30 (2005): 1–24.

  6. Bell, T. B., R. Doogar, and I. Solomon. “Audit Labor Usage and Fees Under Business Risk Auditing.” Journal of Accounting Research 46 (2008): 729–60.

  7. Burke, J. J., R. Hoitash, and U. Hoitash. “The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from US Form AP Disclosures.” Contemporary Accounting Research 37 (2020): 2398–437.

  8. Carcello, J. V., and C. Li. “Costs and Benefits of Requiring an Engagement Partner Signature: Recent Experience in the United Kingdom.” The Accounting Review 88 (2013): 1511–46.
    Paper not yet in RePEc: Add citation now
  9. Carson, E. “Industry Specialization by Global Audit Firm Networks.” The Accounting Review 84 (2009): 355–82.
    Paper not yet in RePEc: Add citation now

  10. Carson, E., and N. L. Fargher. “A Note on Audit Fee Premiums to Client Size and Industry Specialization.” Accounting and Finance 47 (2007): 423–46.

  11. Carson, E., R. Simnett, B. Soo, and A. Wright. “The Effect of Changes in Audit Firm Competition on the Big N Premium.” Auditing: A Journal of Practice and Theory 31 (2012): 47–73.
    Paper not yet in RePEc: Add citation now
  12. Causholli, M. and W. R. Knechel. “An Examination of the Credence Attributes of an Audit.” Accounting Horizons 26 (2012): 631–56.
    Paper not yet in RePEc: Add citation now
  13. Chen, F., O.‐K. Hope, Q. Li, and X. Wang. “Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets.” The Accounting Review 86 (2011): 1255–88.
    Paper not yet in RePEc: Add citation now

  14. Chen, W., P. Hribar, and S. Melessa. “Incorrect Inferences When Using Residuals as Dependent Variables.” Journal of Accounting Research 56 (2018): 751–96.

  15. Chung, H., and S. Kallapur. “Client Importance, Nonaudit Services, and Abnormal Accruals.” The Accounting Review 78 (2003): 931–55.
    Paper not yet in RePEc: Add citation now
  16. Corporations Act 2001 (Aust). “Commonwealth Consolidated Acts.” (2001). Available at http://www5.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s300.html.
    Paper not yet in RePEc: Add citation now
  17. Coulton, J., S. Taylor, and S. Taylor. “Is ‘Benchmark Beating’ by Australian Firms Evidence of Earnings Management?” Accounting and Finance 45 (2005): 553–76.
    Paper not yet in RePEc: Add citation now
  18. Dee, C. C., A. Lulseged, and T. Zhang. “Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings.” The Accounting Review 90 (2015): 1939–67.
    Paper not yet in RePEc: Add citation now
  19. Demek, K. C., S. E. Kaplan, and A. Winn. “Who Really Performs the Audit? Examining the Effects of Voluntary Disclosure of the Use of Other Auditors on Investors’ Perceptions of Audit Quality.” Auditing: A Journal of Practice and Theory 39 (2020): 1–19.
    Paper not yet in RePEc: Add citation now
  20. Docimo, W., J. Gunn, C. Li, and P. Michas. “Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use.” Contemporary Accounting Research 38 (2021): 3113–3145.
    Paper not yet in RePEc: Add citation now
  21. Doty, J. R. “Statement on Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standards.” Speech delivered at PCAOB Open Board Meeting. 2017. Available at https://pcaobus.org/News/Speech/Pages/Doty‐statement‐use‐other‐auditors‐9‐26‐17.aspx.
    Paper not yet in RePEc: Add citation now
  22. Doty, J. R. “The Reliability, Role and Relevance of the Audit: A Turning Point.” Keynote address by the Chair of the PCAOB at the 10th Annual Financial Reporting Conference, Baruch College–CUNY. 2011. Available at http://pcaobus.org/News/Speech/Pages/05052011_KeynoteAddress.aspx.
    Paper not yet in RePEc: Add citation now
  23. Downey, D. H., A. Gold, A. Trotman. “Improving the Quality of Global Group Audits: Do Group Auditor Involvement and Component Auditor Involvement Matter?” Working paper, Villanova University, Vrije Universiteit Amsterdam, Northeastern University, 2018.
    Paper not yet in RePEc: Add citation now
  24. Downey, D. H., and J. C. Bedard. “Coordination and Communication Challenges in Global Group Audits.” Auditing: A Journal of Practice & Theory 38 (2019): 123–48.
    Paper not yet in RePEc: Add citation now
  25. Downey, D. H., and K. D. Westermann. “Challenging Global Group Audits: The Perspective of U.S. Group Audit Leads.” Contemporary Accounting Research 38(2021): 1395–433.
    Paper not yet in RePEc: Add citation now
  26. Ferguson, A., J. R. Francis, and D. J. Stokes. “The Effects of Firm‐Wide and Office‐Level Industry Expertise on Audit Pricing.” The Accounting Review 78 (2003): 429–48.
    Paper not yet in RePEc: Add citation now
  27. Ferguson, C., M. Pinnuck, and D. J. Skinner. “Lucky or Good? Audit Market Concentration and the Emergence of the Big 4 in Australia.” Chicago Booth Research Paper No. 14‐13, 2018. Available at SSRN https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2431727 .
    Paper not yet in RePEc: Add citation now
  28. Francis, J. R., and D. Wang. “The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World.” Contemporary Accounting Research 7 (2010): 157–91.
    Paper not yet in RePEc: Add citation now
  29. Francis, J. R., P. Michas, and S. Seavey. “Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries.” Contemporary Accounting Research 30 (2011): 325–55.
    Paper not yet in RePEc: Add citation now

  30. Fung, S. Y. K., K. K. Raman, and X. Zhu. “Does the PCAOB International Inspection Program Improve Audit Quality for Non‐U.S.‐Listed Foreign Clients?” Journal of Accounting and Economics 64 (2017): 15–36.

  31. Gipper, B., L. Hail, and C. Leuz. “On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data.” The Accounting Review 96 (2021): 303–31.
    Paper not yet in RePEc: Add citation now

  32. Giroud, X. “Proximity and Investment: Evidence from Plant‐Level Data”. The Quarterly Journal of Economics 128 (2013): 861–915.

  33. Godsell, D., M. Welker, and N. Zhang. “Earnings Management During Antidumping Investigations in Europe: Sample‐Wide and Cross‐Sectional Evidence.” Journal of Accounting Research 55 (2017): 407–57.

  34. Gunn, J., and P. Michas. “Auditor Multinational Expertise and Audit Quality.” The Accounting Review 93 (2018): 203–24.
    Paper not yet in RePEc: Add citation now

  35. Hanes, D. “Geographically Distributed Audit Work: Theoretical Considerations and Future Directions.” Journal of Accounting Literature 32 (2013): 1–29.

  36. Harris, S. B. “Statement on Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard – Dividing Responsibility for the Audit with Another Accounting Firm.” Speech delivered at PCAOB Open Board Meeting. 2017. Available at https://pcaobus.org/News/Speech/Pages/Harris‐statement‐use‐other‐auditors‐9‐26‐17.aspx.
    Paper not yet in RePEc: Add citation now
  37. Impink, J., A. Lyubimov, and A. Prasad. “Group Audits and Earnings Informativeness.” International Journal of Auditing 24 (2020): 245–67.
    Paper not yet in RePEc: Add citation now
  38. INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB). “Invitation to Comment: Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits.” 2015b. Available at http://www.ifac.org/system/files/publications/files/IAASB‐Invitation‐to‐Comment‐Enhancing‐Audit‐Quality.pdf.
    Paper not yet in RePEc: Add citation now
  39. INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB). “Project Update—Enhancing Audit Quality Focussing on Group Audits.” ISA 600 Project Update. 2019. Available at http://www.iaasb.org/projects/group‐audits‐isa‐600.
    Paper not yet in RePEc: Add citation now
  40. INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB). “Responsibilities of the Engagement Partner in Circumstances when the Engagement Partner Is Not Located Where the Majority of the Audit Work is Performed.” Staff Audit Practice Alert. 2015a. Available at http://www.ifac.org/publications‐resources/staff‐audit‐practice‐alert.
    Paper not yet in RePEc: Add citation now
  41. INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB). ISA 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors). New York: IAASB, 2009.
    Paper not yet in RePEc: Add citation now

  42. Jones, J. J. “Earnings Management During Import Relief Investigations.” Journal of Accounting Research 29 (1991): 193–228.

  43. Kaufmann, D., A. Kraay, and M. Mastruzzi. “The Worldwide Governance Indicators: Methodology and Analytical Issues.” World Bank Policy Research Working Paper No. 5430, 2010. Available at http://info.worldbank.org/governance/wgi/pdf/wgi.pdf.

  44. King, R. R. “An Experimental Investigation of Self‐Serving Biases in an Auditing Trust Game: The Effect of Group Affiliation.” The Accounting Review 77 (2002): 265–84.
    Paper not yet in RePEc: Add citation now
  45. Kwon, S. Y., C. Y., Lim, and P. M.‐S., Tan. “Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization.” Auditing: A Journal of Practice and Theory 26 (2007): 25–55.
    Paper not yet in RePEc: Add citation now

  46. Lennox, C., X. Wu, and T. Zhang. “The Effect of Audit Adjustments on Earnings Quality: Evidence from China.” Journal of Accounting and Economics 61 (2016): 545–62.

  47. Leuz, C., D. Nanda, and P. D. Wysocki. “Earnings Management and Investor Protection: An International Comparison.” Journal of Financial Economics 69 (2003): 505–27.

  48. Mao, J., M. Ettredge, and M. Stone. “Group Audits: Are Audit Quality and Price Associated with the Lead Auditor's Decision to Accept Responsibility?” Journal of Accounting and Public Policy 39 (2020): 1–23.
    Paper not yet in RePEc: Add citation now
  49. Mayer, T., and S. Zignago. “Notes on CEPII's Distance Measures: The GeoDist Database. Working paper, The French Centre for Research and Studies on the World Economy, 2011. Available at https://ideas.repec.org/p/cii/cepidt/2011‐25.html.
    Paper not yet in RePEc: Add citation now
  50. Minutti‐Meza, M. “Does Auditor Industry Specialization Improve Audit Quality?” Journal of Accounting Research 51 (2013): 779–817.
    Paper not yet in RePEc: Add citation now
  51. Nolder, C., and T. J. Riley. “Effects of Differences in National Culture on Auditors’ Judgments and Decisions: A Literature Review of Cross‐Cultural Auditing Studies from a Judgment and Decision Making Perspective.” Auditing: A Journal of Practice and Theory 33 (2014): 141–64.
    Paper not yet in RePEc: Add citation now
  52. PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB). “Docket 029: Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits.” 2015. Available at http://pcaobus.org/Rules/Rulemaking/Pages/Docket029.aspx.
    Paper not yet in RePEc: Add citation now
  53. PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB). “Docket 042 PCAOB Supplemental Request for Comment: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors.” Release No. 2017‐005. 2017. Available at https://pcaobus.org/about/rules‐rulemaking/rulemaking‐dockets/docket‐042‐proposed‐amendments‐relating‐to‐the‐supervision‐of‐audits‐involving‐other‐auditors‐and‐proposed‐auditing‐standard.
    Paper not yet in RePEc: Add citation now
  54. PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD (PCAOB). “Docket 042: Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing Responsibility for the Audit with Another Accounting Firm, PCAOB Release No. 2016‐002.” 2016. Available at https://pcaobus.org/Rulemaking/Docket042/2016‐002‐other‐auditors‐proposal.pdf.
    Paper not yet in RePEc: Add citation now
  55. Puranam, P., M. Raveendran, and T. Knudsen. “Organization Design: The Epistemic Interdependence Perspective.” Management Review 37 (2012): 419–40.
    Paper not yet in RePEc: Add citation now

  56. Reichelt, K., and D. Wang. “National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality.” Journal of Accounting Research 48 (2010): 647–86.

  57. Stock, J. H., and M. Yogo. “Testing for Weak Instruments in Linear IV Regression,” in D. W. K. Andrews, Identification and Inference for Econometric Models: Essays in Honor of Thomas Rothenberg (80–108). New York, NY: Cambridge University Press, 2005.
    Paper not yet in RePEc: Add citation now
  58. Stubben, S. R. “Discretionary Revenues as Measure of Earnings Management.” The Accounting Review 85 (2010): 695–717.
    Paper not yet in RePEc: Add citation now
  59. Sun, J., J. Wang, P. Kent, and B. Qi. “Does Sharing the Same Network Auditor in Group Affiliated Firms Affect Audit Quality?” Journal of Accounting and Public Policy 39 (2020): 1–20.
    Paper not yet in RePEc: Add citation now
  60. Sunderland, D., and G. Trompeter. “Multinational Group Audits: Problems Faced in Practice and a Call for Research.” Auditing: A Journal of Practice and Theory 36 (2017): 159–83.
    Paper not yet in RePEc: Add citation now
  61. Trimble, M. K. “The Historical and Current Status of IFRS Adoption around the World.” Working paper, Illinois State University, 2018.
    Paper not yet in RePEc: Add citation now

  62. Xu, Y., E. Carson, N. Fargher, and L. Jiang. “Responses by Australian Auditors to the Global Financial Crisis.” Accounting & Finance 53 (2013): 301–38.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees. (2022). Thurheimer, Ulrike ; Simnett, Roger ; Carson, Elizabeth ; Vanstraelen, Ann.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:60:y:2022:i:4:p:1419-1462.

    Full description at Econpapers || Download paper

  2. Toward an Archival Measure of the Likelihood of Auditor?Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†. (2021). Salterio, Steven E ; Luo, Yan.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:20:y:2021:i:1:p:109-143.

    Full description at Econpapers || Download paper

  3. Silence can be golden: On the value of allowing managers to keep silent when information is soft. (2021). Versano, Tsahi.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410121000148.

    Full description at Econpapers || Download paper

  4. Does order backlog matter for financial reporting quality? Evidence from revenue restatements. (2021). Hollie, Dana ; Barber, Russell.
    In: Advances in accounting.
    RePEc:eee:advacc:v:53:y:2021:i:c:s0882611021000146.

    Full description at Econpapers || Download paper

  5. When the Client Is A Former Auditor: Auditees Expert Knowledge and Social Capital as Threats to Staff Auditors Operational Independence†. (2020). Malsch, Bertrand ; Daoust, Laurence.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:37:y:2020:i:3:p:1333-1369.

    Full description at Econpapers || Download paper

  6. Auditors’ Liability to Lenders and Auditor Conservatism. (2020). Radhakrishnan, Suresh ; Liao, Pei-Cheng.
    In: Management Science.
    RePEc:inm:ormnsc:v:66:y:2020:i:8:p:3788-3798.

    Full description at Econpapers || Download paper

  7. To share or not to share: The importance of peer firm similarity to auditor choice. (2020). Stein, Sarah E ; Pittman, Jeffrey ; Cobabe, Matthew ; Bills, Kenneth L.
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:83:y:2020:i:c:s0361368218300321.

    Full description at Econpapers || Download paper

  8. Public Attention and Auditor Behavior: The Case of Hurun Rich List in China. (2020). Ye, Qing ; Wu, Donghui.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:58:y:2020:i:3:p:777-825.

    Full description at Econpapers || Download paper

  9. A re‐examination of accruals quality following restatements. (2020). Thinggaard, Frank ; Bartholdy, Jan ; Herly, Marie.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:47:y:2020:i:7-8:p:882-909.

    Full description at Econpapers || Download paper

  10. Investor reaction to accounting misstatements under IFRS: Australian evidence. (2020). Ahmed, Kamran ; Simsir, Serif Aziz ; Atilgan, Yigit ; Goodwin, John.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:60:y:2020:i:3:p:2467-2512.

    Full description at Econpapers || Download paper

  11. The effect of gender and firm identification on auditor pre-negotiation judgments. (2019). Schultz, Wendy ; MacTavish, Carolyn ; Jones, Joanne.
    In: Advances in accounting.
    RePEc:eee:advacc:v:44:y:2019:i:c:p:49-57.

    Full description at Econpapers || Download paper

  12. Auditor objectivity as a function of auditor negotiation self-efficacy beliefs. (2019). Neidermeyer, Presha E ; Ohman, Peter ; Svanberg, Jan.
    In: Advances in accounting.
    RePEc:eee:advacc:v:44:y:2019:i:c:p:121-131.

    Full description at Econpapers || Download paper

  13. Aspects Regarding the Auditor-Auditee Relationship in the Context of Negotiation. (2019). Sumanaru, Anca Diana ; Tiron-Tudor, Adriana ; Bunget, Ovidiu Constantin.
    In: The Audit Financiar journal.
    RePEc:aud:audfin:v:17:y:2019:i:154:p:247.

    Full description at Econpapers || Download paper

  14. THEORETICAL BACKGROUND OF INTERNAL AND EXTERNAL ENVIRONMENT OF NEGOTIATION.. (2019). Cordos, George Silviu ; Magdas, Nicolae ; Fulop, Melinda Timea .
    In: Annales Universitatis Apulensis Series Oeconomica.
    RePEc:alu:journl:v:1:y:2019:i:21:p:3.

    Full description at Econpapers || Download paper

  15. Value Relevance of Environmental Provisions Pre‐ and Post‐IFRS. (2017). Wegener, Matthew ; Labelle, Ral.
    In: Accounting Perspectives.
    RePEc:wly:accper:v:16:y:2017:i:3:p:139-168.

    Full description at Econpapers || Download paper

  16. The association between human resource investment by audit firms and their audit quality. (2017). Kang, Min Jung ; Stein, Michael ; Son, Myungsoo ; Lee, Ho-Young.
    In: Asia-Pacific Journal of Accounting & Economics.
    RePEc:taf:raaexx:v:24:y:2017:i:3-4:p:249-271.

    Full description at Econpapers || Download paper

  17. Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat?. (2017). Cipriano, Michael ; Vandervelde, Scott D ; Hamilton, Erin L.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:47:y:2017:i:c:p:26-38.

    Full description at Econpapers || Download paper

  18. Corporate fraud culture: Re-examining the corporate governance and performance relation. (2017). Tan, David T ; Walsh, Kathleen D ; Chapple, Larelle.
    In: Accounting and Finance.
    RePEc:bla:acctfi:v:57:y:2017:i:2:p:597-620.

    Full description at Econpapers || Download paper

  19. Audit committees, non-audit services, and auditor reporting decisions prior to failure. (2016). Haslam, Jim ; Hsu, Hwa-Hsien ; Wu, Chloe Yu-Hsuan.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:48:y:2016:i:2:p:240-256.

    Full description at Econpapers || Download paper

  20. The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards. (2016). Zhou, Wei ; Wang, Hong ; Wu, Liansheng .
    In: Abacus.
    RePEc:bla:abacus:v:52:y:2016:i:3:p:404-440.

    Full description at Econpapers || Download paper

  21. The stock market valuation of intellectual capital in the IT industry. (2015). Chang, Chingfu ; Wang, Wen-Ying ; Yu, Hung-Chao.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:45:y:2015:i:2:p:279-304.

    Full description at Econpapers || Download paper

  22. Is audit quality impacted by auditor relationships?. (2015). Ball, Fiona ; Wells, Peter ; Tyler, Jonathan .
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:11:y:2015:i:2:p:166-181.

    Full description at Econpapers || Download paper

  23. Voluntary disclosure of reasons for auditor changes and the capital market reaction to information disclosure. (2014). Hossain, Mahmud ; Rezaee, Zabihollah ; Mitra, Santanu.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:26:y:2014:i:1:p:40-53.

    Full description at Econpapers || Download paper

  24. A review of archival auditing research. (2014). Zhang, Jieying ; DeFond, Mark .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:58:y:2014:i:2:p:275-326.

    Full description at Econpapers || Download paper

  25. Do Joint Audits Improve or Impair Audit Quality?. (2014). Deng, Mingcherng ; Ye, Minlei ; Simunic, Dan A ; Lu, Tong.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:52:y:2014:i:5:p:1029-1060.

    Full description at Econpapers || Download paper

  26. The Economics of Setting Auditing Standards. (2013). Simunic, Dan A ; Ye, Minlei.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:30:y:2013:i:3:p:1191-1215.

    Full description at Econpapers || Download paper

  27. Do abnormal accruals affect the life expectancy of audit engagements?. (2013). Lustgarten, Steven ; Shon, John.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:40:y:2013:i:3:p:443-466.

    Full description at Econpapers || Download paper

  28. Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation. (2013). Cohen, Jeffrey ; Brown-Liburd, Helen ; Trompeter, Greg.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:116:y:2013:i:2:p:311-325.

    Full description at Econpapers || Download paper

  29. EFFECT OF JOINT AUDITOR PAIR ON CONSERV A TISM: EVIDENCE FROM IMPAIRMENT TESTS. (2013). CASTA, Jean-Francois ; Lobo, Gerald ; Paugam, Luc ; Zhang, Lana .
    In: Post-Print.
    RePEc:hal:journl:hal-00993007.

    Full description at Econpapers || Download paper

  30. The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor. (2013). barnes, paul.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:9:y:2013:i:2:p:170-182.

    Full description at Econpapers || Download paper

  31. Study on Quality in the Accounting Profession in General, and in Audit, in particular, through the Perspective of Taking Responsibility. (2013). Ana-Maria, Pascu .
    In: EuroEconomica.
    RePEc:dug:journl:y:2013:i:1:p:108-123.

    Full description at Econpapers || Download paper

  32. Joint Audit, Game Theory, and Impairment-Testing Disclosures. (2012). CASTA, Jean-Francois ; Paugam, Luc.
    In: Post-Print.
    RePEc:hal:journl:halshs-00671613.

    Full description at Econpapers || Download paper

  33. Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act. (2012). MELUMAD, NAHUM ; Deng, Mingcherng ; Shibano, Toshi.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:50:y:2012:i:5:p:1179-1215.

    Full description at Econpapers || Download paper

  34. The effect of PCAOB inspections on Big 4 audit quality. (2011). Carcello, Joseph V ; Mastrolia, Stacy A ; Hollingsworth, Carl.
    In: Research in Accounting Regulation.
    RePEc:eee:reacre:v:23:y:2011:i:2:p:85-96.

    Full description at Econpapers || Download paper

  35. The impact of IFRS adoption on the value relevance of book value and earnings. (2011). Clarkson, Peter ; Thompson, Rex ; Richardson, Gordon D ; Hanna, Douglas J.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:7:y:2011:i:1:p:1-17.

    Full description at Econpapers || Download paper

  36. The Influence of Accounting Firms on Clients’ Immoral Behaviors in China. (2010). Li, Zhiqiang ; Zheng, Qinqin.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:91:y:2010:i:1:p:137-149.

    Full description at Econpapers || Download paper

  37. Non-audit service and auditor independence: an examination of the Procomp effect. (2009). Lee, Wen-Chih ; Duh, Rong-Ruey ; Hua, Chi-Yun .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:32:y:2009:i:1:p:33-59.

    Full description at Econpapers || Download paper

  38. PERCEPTION DE LINDÉPENDANCE DE LAUDITEUR : ANALYSE PAR LA THÉORIE DATTRIBUTION. (2009). Lesage, Cedric ; Ben Saad, Emna .
    In: Post-Print.
    RePEc:hal:journl:halshs-00460618.

    Full description at Econpapers || Download paper

  39. Corporate Governance and the Prediction of the Impact of AIFRS Adoption. (2009). Goodwin, John ; Heaney, Richard ; Ahmed, Kamran.
    In: Abacus.
    RePEc:bla:abacus:v:45:y:2009:i:1:p:124-145.

    Full description at Econpapers || Download paper

  40. Determinants of client-initiated and auditor-initiated auditor changes. (2008). Ofobike, Emeka ; Calderon, Thomas G..
    In: Managerial Auditing Journal.
    RePEc:eme:majpps:v:23:y:2008:i:1:p:4-25.

    Full description at Econpapers || Download paper

  41. Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting. (2008). Sanchez, Maria H. ; AGOGLIA, CHRISTOPHER P. ; HATFIELD, RICHARD C..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:46:y:2008:i:5:p:1183-1207.

    Full description at Econpapers || Download paper

  42. The Chief Financial Officers Perspective on Auditor†Client Negotiations*. (2007). Salterio, Steve E ; McCracken, Susan A ; Gibbins, Michael.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:24:y:2007:i:2:p:387-422.

    Full description at Econpapers || Download paper

  43. Can auditors be independent? : Experimental evidence. (2007). Weber, Martin ; Koch, Christopher ; Wustemann, Jens .
    In: Papers.
    RePEc:mnh:spaper:2509.

    Full description at Econpapers || Download paper

  44. Precision in Accounting Information, Financial Leverage and the Value of Equity. (2007). Robb, Sean ; Feltham, Glenn ; Zhang, Ping.
    In: Journal of Business Finance & Accounting.
    RePEc:bla:jbfnac:v:34:y:2007:i:7-8:p:1099-1122.

    Full description at Econpapers || Download paper

  45. The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals. (2006). Gordon, Elizabeth ; Antle, Rick ; Zhou, Ling ; Narayanamoorthy, Ganapathi .
    In: Yale School of Management Working Papers.
    RePEc:ysm:somwrk:amz2502.

    Full description at Econpapers || Download paper

  46. Accounting Discretion and Managerial Conservatism: An Intertemporal Analysis*. (2006). Lin, Haijin .
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:23:y:2006:i:4:p:1017-1041.

    Full description at Econpapers || Download paper

  47. Managing Perceptions of Technical Competence: How Well Do Auditors Know How Others View Them?*. (2006). Jamal, Karim ; Tan, Huna Tong.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:23:y:2006:i:3:p:761-787.

    Full description at Econpapers || Download paper

  48. Learning by Doing and Audit Quality*. (2006). , Martin ; Martin, ; Beck, Paul J.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:23:y:2006:i:1:p:1-30.

    Full description at Econpapers || Download paper

  49. The joint determination of audit fees, non-audit fees, and abnormal accruals. (2006). Antle, Rick ; Zhou, Ling ; Narayanamoorthy, Ganapathi ; Gordon, Elizabeth .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:27:y:2006:i:3:p:235-266.

    Full description at Econpapers || Download paper

  50. Evidencia empírica sobre el efecto de la duración del contrato en la calidad de la auditoría: análisis de las medidas de retención y rotación obligatoria de auditores. (2006). Carrera, Nieves ; Barbadillo, Emiliano Ruiz ; Aguilar, Nieves Gomez ; Pena, Nieves Carrera ; Ruizbarbadillo, Emiliano.
    In: Investigaciones Economicas.
    RePEc:iec:inveco:v:30:y:2006:i:2:p:283-316.

    Full description at Econpapers || Download paper

  51. Audit légal et gouvernance dentreprise : une lecture théorique de leurs relations. (2005). Carassus, David ; Gardes, Nathalie.
    In: Post-Print.
    RePEc:hal:journl:hal-03083172.

    Full description at Econpapers || Download paper

  52. Earnings management and deferred tax. (2004). Holland, Kevin ; Jackson, Richard .
    In: Accounting and Business Research.
    RePEc:taf:acctbr:v:34:y:2004:i:2:p:101-123.

    Full description at Econpapers || Download paper

  53. What do we know about audit quality?. (2004). Francis, Jere R.
    In: The British Accounting Review.
    RePEc:eee:bracre:v:36:y:2004:i:4:p:345-368.

    Full description at Econpapers || Download paper

  54. Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change*. (2002). Hogan, Chris E ; Hackenbrack, Karl E.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:19:y:2002:i:2:p:195-223.

    Full description at Econpapers || Download paper

  55. Corporate Governance and Shareholder Franchise. (2001). Hodgkinson, Lynn ; Chakravarty, S. P..
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:5:y:2001:i:1:p:83-97.

    Full description at Econpapers || Download paper

  56. The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making. (2001). Hronsky, Jane J. F., ; Houghton, Keith A..
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:26:y:2001:i:2:p:123-139.

    Full description at Econpapers || Download paper

  57. A Bargaining Model of Auditor Reporting*. (1999). Zhang, Ping.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:16:y:1999:i:1:p:167-184.

    Full description at Econpapers || Download paper

  58. Auditor changes and discretionary accruals. (1998). Subramanyam, K. R. ; DeFond, Mark L..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:25:y:1998:i:1:p:35-67.

    Full description at Econpapers || Download paper

  59. The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence. (1995). Windsor, Carolyn A. ; Ashkanasy, Neal M..
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:20:y:1995:i:7-8:p:701-720.

    Full description at Econpapers || Download paper

  60. Too much cocited documents. This list is not complete

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-02-06 02:50:56 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.