-
3
-
-
0031094066
-
Mandatory rotation of company auditors: A critical examination
-
Arrunada, B., and C. Paz-Ares. 1997. Mandatory rotation of company auditors: A critical examination. International Review of Law and Economics 17 (March): 31-61.
-
(1997)
International Review of Law and Economics
, vol.17
, Issue.MARCH
, pp. 31-61
-
-
Arrunada, B.1
Paz-Ares, C.2
-
4
-
-
0043076255
-
Do nonaudit services compromise auditor independence? Further evidence
-
Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78 (July): 611-640.
-
(2003)
The Accounting Review
, vol.78
, Issue.JULY
, pp. 611-640
-
-
Ashbaugh, H.1
Lafond, R.2
Mayhew, B.W.3
-
5
-
-
33745290940
-
Audit review working party
-
Canberra, Australia: Australian Commonwealth Government
-
Australian Commonwealth Government, Audit Review Working Party. 1996. Review of the Requirements for the Registration and Regulation of Auditors. Canberra, Australia: Australian Commonwealth Government.
-
(1996)
Review of the Requirements for the Registration and Regulation of Auditors
-
-
-
7
-
-
0033235090
-
Market rewards associated with patterns of increasing earnings
-
Barth, M. E., J. A. Elliot, and M. W. Finn. 1999. Market rewards associated with patterns of increasing earnings. Journal of Accounting Research 37 (Autumn): 387-413.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.AUTUMN
, pp. 387-413
-
-
Barth, M.E.1
Elliot, J.A.2
Finn, M.W.3
-
9
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (Spring): 1-24.
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.SPRING
, pp. 1-24
-
-
Becker, C.L.1
Defond, M.L.2
Jiambalvo, J.3
Subramanyam, K.R.4
-
10
-
-
0031498155
-
Earnings management to avoid earnings decreases and losses
-
Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (December): 99-126.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.DECEMBER
, pp. 99-126
-
-
Burgstahler, D.1
Dichev, I.2
-
13
-
-
33745314134
-
Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan
-
Chi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1 (June): 65-92.
-
(2005)
Journal of Contemporary Accounting and Economics
, vol.1
, Issue.JUNE
, pp. 65-92
-
-
Chi, W.1
Huang, H.2
-
15
-
-
0004189318
-
-
University of Sydney, Australia: Accounting Foundation
-
Craswell, A. 1996. Who Audits Australia? University of Sydney, Australia: Accounting Foundation.
-
(1996)
Who Audits Australia?
-
-
Craswell, A.1
-
16
-
-
12144263081
-
Auditor tenure, auditor independence and earnings management
-
Boston College, Boston, MA
-
Davis, L. R., B. Soo, and G. Trompeter. 2003. Auditor tenure, auditor independence and earnings management. Working paper, Boston College, Boston, MA.
-
(2003)
Working Paper
-
-
Davis, L.R.1
Soo, B.2
Trompeter, G.3
-
17
-
-
40249117870
-
Auditor independence, "low balling" and disclosure regulation
-
DeAngelo, L. E. 1981. Auditor independence, "low balling" and disclosure regulation. Journal of Accounting and Economics 3 (August): 113-127.
-
(1981)
Journal of Accounting and Economics
, vol.3
, Issue.AUGUST
, pp. 113-127
-
-
Deangelo, L.E.1
-
18
-
-
0001499806
-
Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders
-
_. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61 (July): 400-420.
-
(1986)
The Accounting Review
, vol.61
, Issue.JULY
, pp. 400-420
-
-
-
20
-
-
84984257709
-
Factors related to auditor-client disagreements over incomeincreasing accounting methods
-
DeFond, M., and J. Jiambalvo. 1993. Factors related to auditor-client disagreements over incomeincreasing accounting methods. Contemporary Accounting Research 9 (Spring): 411-431.
-
(1993)
Contemporary Accounting Research
, vol.9
, Issue.SPRING
, pp. 411-431
-
-
Defond, M.1
Jiambalvo, J.2
-
21
-
-
0035595263
-
The reversal of abnormal accruals and the market valuation of earnings surprises
-
_, and C. W. Park. 2001. The reversal of abnormal accruals and the market valuation of earnings surprises. The Accounting Review 76 (July): 375-404.
-
(2001)
The Accounting Review
, vol.76
, Issue.JULY
, pp. 375-404
-
-
Park, C.W.1
-
22
-
-
0036026430
-
Do nonaudit service fees impair auditor independence? Evidence from going-concern audit opinions
-
_, K. Raghunandan, and K. R. Subramanyam. 2002. Do nonaudit service fees impair auditor independence? Evidence from going-concern audit opinions. Journal of Accounting Research 40 (September): 1247-1274.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.SEPTEMBER
, pp. 1247-1274
-
-
Raghunandan, K.1
Subramanyam, K.R.2
-
23
-
-
0001897473
-
Earnings management to exceed thresholds
-
Degeorge, F., J. Patel, and R. Zeckhauser. 1999. Earnings management to exceed thresholds. Journal of Business 11 (January): 1-33.
-
(1999)
Journal of Business
, vol.11
, Issue.JANUARY
, pp. 1-33
-
-
Degeorge, F.1
Patel, J.2
Zeckhauser, R.3
-
24
-
-
1542399030
-
Independence in appearance and in fact: An experimental investigation
-
Dopuch, N., R. R. King, and R. Schwartz. 2003. Independence in appearance and in fact: An experimental investigation. Contemporary Accounting Research 20 (Spring): 79-114.
-
(2003)
Contemporary Accounting Research
, vol.20
, Issue.SPRING
, pp. 79-114
-
-
Dopuch, N.1
King, R.R.2
Schwartz, R.3
-
27
-
-
0036990914
-
The relation between auditors' fees for nonaudit services and earnings management
-
Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 71-105.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 71-105
-
-
Frankel, R.M.1
Johnson, M.F.2
Nelson, K.K.3
-
28
-
-
18944364542
-
Does audit tenure impair audit quality?
-
Ghosh, A., and D. Moon. 2005. Does audit tenure impair audit quality? The Accounting Review 80 (April): 585-612.
-
(2005)
The Accounting Review
, vol.80
, Issue.APRIL
, pp. 585-612
-
-
Ghosh, A.1
Moon, D.2
-
30
-
-
1542677588
-
Audit quality and professional self-regulation: A social dilemma perspective and laboratory investigation
-
Grant, J., R. Bricker, and R. Shiptsova. 1996. Audit quality and professional self-regulation: A social dilemma perspective and laboratory investigation. Auditing: A Journal of Practice & Theory 15 (Spring): 142-156.
-
(1996)
Auditing: A Journal of Practice & Theory
, vol.15
, Issue.SPRING
, pp. 142-156
-
-
Grant, J.1
Bricker, R.2
Shiptsova, R.3
-
31
-
-
58149210589
-
The information content of losses
-
Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20 (September): 125-53.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.SEPTEMBER
, pp. 125-153
-
-
Hayn, C.1
-
32
-
-
23944455243
-
Do Australian companies manage earnings to meet simple earnings benchmarks?
-
Holland, D., and A. Ramsay. 2003. Do Australian companies manage earnings to meet simple earnings benchmarks? Accounting and Finance 43 (March): 41-62.
-
(2003)
Accounting and Finance
, vol.43
, Issue.MARCH
, pp. 41-62
-
-
Holland, D.1
Ramsay, A.2
-
33
-
-
0002561065
-
A test of the incremental explanatory power of opinions qualified for consistency and uncertainty
-
Hopwood, W., J. McKeown, and J. Mutchler. 1989. A test of the incremental explanatory power of opinions qualified for consistency and uncertainty. The Accounting Review 64 (January): 28-48.
-
(1989)
The Accounting Review
, vol.64
, Issue.JANUARY
, pp. 28-48
-
-
Hopwood, W.1
McKeown, J.2
Mutchler, J.3
-
34
-
-
0011426135
-
Mandatory auditor rotation: The arguments and an alternative
-
Hoyle, J. 1978. Mandatory auditor rotation: The arguments and an alternative. The Journal of Accountancy 145 (May): 69-78.
-
(1978)
The Journal of Accountancy
, vol.145
, Issue.MAY
, pp. 69-78
-
-
Hoyle, J.1
-
35
-
-
0003727555
-
-
New York, NY: IFAC
-
International Federation of Accountants (IFAC). 2003. Code of Ethics. New York, NY: IFAC.
-
(2003)
Code of Ethics
-
-
-
37
-
-
0035995637
-
Management's incentives to avoid negative earnings surprises
-
Matsumoto, D. 2002. Management's incentives to avoid negative earnings surprises. The Accounting Review 77 (July): 483-514.
-
(2002)
The Accounting Review
, vol.77
, Issue.JULY
, pp. 483-514
-
-
Matsumoto, D.1
-
40
-
-
8744318685
-
Former audit partners and abnormal accruals
-
Menon, K., and D. D. Williams. 2004. Former audit partners and abnormal accruals. The Accounting Review 79 (October): 1095-1118.
-
(2004)
The Accounting Review
, vol.79
, Issue.OCTOBER
, pp. 1095-1118
-
-
Menon, K.1
Williams, D.D.2
-
41
-
-
0031502209
-
The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt firms
-
Mutchler, J. F., W, Hopwood, and J. C. McKeown. 1997. The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt firms. Journal of Accounting Research 35 (Autumn): 295-310.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.AUTUMN
, pp. 295-310
-
-
Mutchler, J.F.1
Hopwood, W.2
McKeown, J.C.3
-
42
-
-
0043166151
-
Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?
-
Myers, J., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (July): 779-800.
-
(2003)
The Accounting Review
, vol.78
, Issue.JULY
, pp. 779-800
-
-
Myers, J.1
Myers, L.A.2
Omer, T.C.3
-
43
-
-
0036993738
-
Evidence from auditors about managers' and auditors' earnings-management decisions
-
Nelson, M. W., J. A. Elliot, and R. L. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings-management decisions. The Accounting Review (Supplement): 175-202.
-
(2002)
The Accounting Review
, Issue.SUPPL.
, pp. 175-202
-
-
Nelson, M.W.1
Elliot, J.A.2
Tarpley, R.L.3
-
44
-
-
0000614555
-
Does size matter? the influence of large clients on office-level auditor reporting decisions
-
Reynolds, J. K., and J. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30: 375-400.
-
(2000)
Journal of Accounting and Economics
, vol.30
, pp. 375-400
-
-
Reynolds, J.K.1
Francis, J.2
-
45
-
-
0001078653
-
Perceptions of auditors' independence: An empirical analysis
-
Shockley, R. A. 1981. Perceptions of auditors' independence: an empirical analysis. The Accounting Review 56 (October): 785-800.
-
(1981)
The Accounting Review
, vol.56
, Issue.OCTOBER
, pp. 785-800
-
-
Shockley, R.A.1
-
46
-
-
0000189738
-
An analysis of factors associated with lawsuits against public accountants
-
St. Pierre, K., and J. A. Anderson. 1984. An analysis of factors associated with lawsuits against public accountants. The Accounting Review 59 (April): 243-263.
-
(1984)
The Accounting Review
, vol.59
, Issue.APRIL
, pp. 243-263
-
-
St. Pierre, K.1
Anderson, J.A.2
-
47
-
-
8644232932
-
-
Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services. November. Washington, D.C.: Government Printing Office
-
U.S. Government Accounting Office (GAO). 2003. Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation. Report to the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services. November. Washington, D.C.: Government Printing Office.
-
(2003)
Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation
-
-
-
48
-
-
0001953906
-
Methodological issues related to the estimation of financial distress prediction models
-
Zmijewski, M. E. 1984. Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research 22 (Supplement): 50-82.
-
(1984)
Journal of Accounting Research
, vol.22
, Issue.SUPPL.
, pp. 50-82
-
-
Zmijewski, M.E.1
|