Contracting Frictions, Regulation, And The Structure Of Cpa Firms

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Citations

Cited by:

1. Dennis H. Caplan & Michael Kirschenheiter, 2000. "Outsourcing and Audit Risk for Internal Audit Services," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 387-428, September.
2. 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.
3. Jamal, Karim & Sunder, Shyam, 2011. "Is mandated independence necessary for audit quality?," Accounting, Organizations and Society, Elsevier, vol. 36(4), pages 284-292.
4. 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.
   • Benito Arruñada, 1999. "The provision on non-audit services by auditors: Let the market evolve and decide," Economics Working Papers 423, Department of Economics and Business, Universitat Pompeu Fabra.
5. 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.
6. 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.
7. 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.
8. Shyam Sunder & Karim Jamal, 2006. "Regulation, Competition and Independence in a Certification Society: Financial Reports Vs. Baseball Cards," Yale School of Management Working Papers amz2578, Yale School of Management, revised 01 Jun 2007.
9. Timothy B. Bell & Monika Causholli & W. Robert Knechel, 2015. "Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality," Journal of Accounting Research, Wiley Blackwell, vol. 53(3), pages 461-509, June.
10. 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.
11. Lorenzo Dal Maso & Gerald J. Lobo & Francesco Mazzi & Luc Paugam, 2020. "Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1248-1289, June.
12. 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.
13. Martin G. H. Wu, 2006. "An Economic Analysis of Audit and Nonaudit Services: The Trade†off between Competition Crossovers and Knowledge Spillovers," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 527-554, June.
14. 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.
15. Burrows, Geoff & Black, Christopher, 1998. "Profit sharing in Australian Big 6 accounting firms: An exploratory study," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 517-530.

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Keywords

JEL classification:

• M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
• M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
• D86 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Economics of Contract Law
• D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design

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