-
1
-
-
50949085768
-
-
Abdel-Khalik A.R., and Solomon I. (Eds), AAA Auditing Section, Sarasota, FL
-
In: Abdel-Khalik A.R., and Solomon I. (Eds). Research Opportunities in Auditing: The Second Decade (1988), AAA Auditing Section, Sarasota, FL
-
(1988)
Research Opportunities in Auditing: The Second Decade
-
-
-
2
-
-
0000772699
-
Auditor reputation and the pricing of initial public offerings
-
Beatty R.P. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64 4 (1989) 693-709
-
(1989)
The Accounting Review
, vol.64
, Issue.4
, pp. 693-709
-
-
Beatty, R.P.1
-
3
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker C.L., DeFond M.L., Jiambalvo J., and Subramanyam K.R. The effect of audit quality on earnings management. Contemporary Accounting Research 15 1 (1998) 1-24
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.1
, pp. 1-24
-
-
Becker, C.L.1
DeFond, M.L.2
Jiambalvo, J.3
Subramanyam, K.R.4
-
4
-
-
50949105402
-
-
Center for International Financial Analysis & Research (CIFAR), 1995. International accounting and auditing trends. Princeton, NJ: CIFAR Publications Inc.
-
Center for International Financial Analysis & Research (CIFAR), 1995. International accounting and auditing trends. Princeton, NJ: CIFAR Publications Inc.
-
-
-
-
5
-
-
33947692709
-
Auditors' governance functions and legal environments: An international investigation
-
Choi J.H., and Wong T.J. Auditors' governance functions and legal environments: An international investigation. Contemporary Accounting Research 24 1 (2007) 13-46
-
(2007)
Contemporary Accounting Research
, vol.24
, Issue.1
, pp. 13-46
-
-
Choi, J.H.1
Wong, T.J.2
-
6
-
-
21844519913
-
Simultaneous estimation of the supply and demand of differentiated audits: Evidence from the municipal audit market
-
Copley P.A., Gaver J.J., and Gaver K.M. Simultaneous estimation of the supply and demand of differentiated audits: Evidence from the municipal audit market. Journal of Accounting Research 33 1 (1995) 137-155
-
(1995)
Journal of Accounting Research
, vol.33
, Issue.1
, pp. 137-155
-
-
Copley, P.A.1
Gaver, J.J.2
Gaver, K.M.3
-
7
-
-
0001206613
-
Auditor brand name reputations and industry specializations
-
Craswell A., Francis J., and Taylor S. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20 December (1995) 297-322
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.December
, pp. 297-322
-
-
Craswell, A.1
Francis, J.2
Taylor, S.3
-
10
-
-
84984257709
-
Factors related to auditor-client disagreements over income-increasing accounting methods
-
DeFond M.L., and Jiambalvo J. Factors related to auditor-client disagreements over income-increasing accounting methods. Contemporary Accounting Research 9 Spring (1993) 415-431
-
(1993)
Contemporary Accounting Research
, vol.9
, Issue.Spring
, pp. 415-431
-
-
DeFond, M.L.1
Jiambalvo, J.2
-
11
-
-
33748090354
-
A critical review of tests of Gray's theory of cultural relevance and suggestions for future research
-
Doupnik T.S., and Tsakumis G.T. A critical review of tests of Gray's theory of cultural relevance and suggestions for future research. Journal of Accounting Literature 23 (2004) 1-48
-
(2004)
Journal of Accounting Literature
, vol.23
, pp. 1-48
-
-
Doupnik, T.S.1
Tsakumis, G.T.2
-
13
-
-
0000928969
-
Risk, return, and equilibrium: Empirical tests
-
Fama E.F., and MacBeth J.D. Risk, return, and equilibrium: Empirical tests. Journal of Political Economy 81 (1973) 607-636
-
(1973)
Journal of Political Economy
, vol.81
, pp. 607-636
-
-
Fama, E.F.1
MacBeth, J.D.2
-
14
-
-
14844301720
-
Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia
-
Fan J., and Wong T. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research 43 (2005) 37-72
-
(2005)
Journal of Accounting Research
, vol.43
, pp. 37-72
-
-
Fan, J.1
Wong, T.2
-
15
-
-
0000356859
-
Empirical assessment of the impact of auditor quality on the valuation of new issues
-
Feltham G.A., Hughes J.S., and Simunic D.A. Empirical assessment of the impact of auditor quality on the valuation of new issues. Journal of Accounting and Economics 14 (1991) 375-399
-
(1991)
Journal of Accounting and Economics
, vol.14
, pp. 375-399
-
-
Feltham, G.A.1
Hughes, J.S.2
Simunic, D.A.3
-
16
-
-
0000915988
-
Accounting accruals and auditor reporting conservatism
-
Francis J., and Krishnan J. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 1 (1999) 135-165
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.1
, pp. 135-165
-
-
Francis, J.1
Krishnan, J.2
-
17
-
-
0001139875
-
Auditor changes: A joint test of theories relating to agency costs and auditor differentiation
-
Francis J.R., and Wilson E.R. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 October (1988) 663-682
-
(1988)
The Accounting Review
, vol.63
, Issue.October
, pp. 663-682
-
-
Francis, J.R.1
Wilson, E.R.2
-
19
-
-
85147689015
-
The role of accounting and auditing in corporate governance and the development of financial markets around the world
-
Francis J., Khurana I., and Pereira R. The role of accounting and auditing in corporate governance and the development of financial markets around the world. Asian-Pacific Journal of Accounting and Economics 10 June (2003) 1-30
-
(2003)
Asian-Pacific Journal of Accounting and Economics
, vol.10
, Issue.June
, pp. 1-30
-
-
Francis, J.1
Khurana, I.2
Pereira, R.3
-
20
-
-
84984117827
-
Towards a theory of cultural influence on the development of accounting systems internationally
-
Gray S.J. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24 1 (1988) 1-15
-
(1988)
Abacus
, vol.24
, Issue.1
, pp. 1-15
-
-
Gray, S.J.1
-
21
-
-
0041320413
-
The impact of culture on accounting disclosures: Some international evidence
-
Gray S.J., and Vint H.M. The impact of culture on accounting disclosures: Some international evidence. Asia-Pacific Journal of Accounting 21 (1995) 33-43
-
(1995)
Asia-Pacific Journal of Accounting
, vol.21
, pp. 33-43
-
-
Gray, S.J.1
Vint, H.M.2
-
22
-
-
50949091774
-
-
Guiso, L., Sapienza, P., Zingales, L., 2006. Does culture affect economic outcomes? Working paper, University of Rome, Northwestern University, and Harvard University.
-
Guiso, L., Sapienza, P., Zingales, L., 2006. Does culture affect economic outcomes? Working paper, University of Rome, Northwestern University, and Harvard University.
-
-
-
-
23
-
-
33745302208
-
International differences in the cost of equity capital: Do legal institutions and securities regulation matter?
-
Hail L., and Leuz C. International differences in the cost of equity capital: Do legal institutions and securities regulation matter?. Journal of Accounting Research 3 (2006) 485-531
-
(2006)
Journal of Accounting Research
, vol.3
, pp. 485-531
-
-
Hail, L.1
Leuz, C.2
-
25
-
-
0038743266
-
Firm-level disclosures and the relative roles of culture and legal origin
-
Hope O.-K. Firm-level disclosures and the relative roles of culture and legal origin. Journal of International Financial Management and Accounting 14 3 (2003) 218-248
-
(2003)
Journal of International Financial Management and Accounting
, vol.14
, Issue.3
, pp. 218-248
-
-
Hope, O.-K.1
-
26
-
-
0037725009
-
Disclosure practices, enforcement of accounting standards and analysts' forecast accuracy: An international study
-
Hope O.-K. Disclosure practices, enforcement of accounting standards and analysts' forecast accuracy: An international study. Journal of Accounting Research 41 2 (2003) 235-271
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.2
, pp. 235-271
-
-
Hope, O.-K.1
-
27
-
-
50949091256
-
-
Hope, O.-K., Kang, T., Thomas, W.B., Yoo, Y.K., accepted for publication. Impact of excess auditor remuneration on cost of equity capital around the world. Journal of Accounting Auditing and Finance.
-
Hope, O.-K., Kang, T., Thomas, W.B., Yoo, Y.K., accepted for publication. Impact of excess auditor remuneration on cost of equity capital around the world. Journal of Accounting Auditing and Finance.
-
-
-
-
28
-
-
4344676321
-
-
Sage Publications, Inc.
-
House R.J., Hanges P.J., Javidan M., Dorfman P.W., and Gupta V. Culture, Leadership and Organizations: The GLOBE Study of 62 Societies (2004), Sage Publications, Inc.
-
(2004)
Culture, Leadership and Organizations: The GLOBE Study of 62 Societies
-
-
House, R.J.1
Hanges, P.J.2
Javidan, M.3
Dorfman, P.W.4
Gupta, V.5
-
29
-
-
0038405149
-
Impact of culture, market forces, and legal systems on financial disclosures
-
Jaggi B., and Low P.Y. Impact of culture, market forces, and legal systems on financial disclosures. International Journal of Accounting 35 4 (2000) 495-519
-
(2000)
International Journal of Accounting
, vol.35
, Issue.4
, pp. 495-519
-
-
Jaggi, B.1
Low, P.Y.2
-
30
-
-
44649197264
-
Theory of the firm: Managerial behavior, agency costs and ownership structure
-
Jensen M.C., and Meckling W.H. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (1976) 305-360
-
(1976)
Journal of Financial Economics
, vol.3
, pp. 305-360
-
-
Jensen, M.C.1
Meckling, W.H.2
-
31
-
-
2442677671
-
Litigation risk and the financial reporting credibility of Big 4 versus Non-Big audits: Evidence from Anglo-American countries
-
Khurana I., and Raman K. Litigation risk and the financial reporting credibility of Big 4 versus Non-Big audits: Evidence from Anglo-American countries. The Accounting Review 79 2 (2004) 473-495
-
(2004)
The Accounting Review
, vol.79
, Issue.2
, pp. 473-495
-
-
Khurana, I.1
Raman, K.2
-
32
-
-
0001503097
-
Legal determinants of external finance
-
La Porta R., Lopez-De-Silanes F., Shleifer A., and Vishney R. Legal determinants of external finance. The Journal of Finance 52 3 (1997) 1131-1150
-
(1997)
The Journal of Finance
, vol.52
, Issue.3
, pp. 1131-1150
-
-
La Porta, R.1
Lopez-De-Silanes, F.2
Shleifer, A.3
Vishney, R.4
-
33
-
-
0032416910
-
Law and finance
-
La Porta R., Lopez-De-Silanes F., Shleifer A., and Vishney R. Law and finance. The Journal of Political Economy 106 6 (1998) 1113-1155
-
(1998)
The Journal of Political Economy
, vol.106
, Issue.6
, pp. 1113-1155
-
-
La Porta, R.1
Lopez-De-Silanes, F.2
Shleifer, A.3
Vishney, R.4
-
34
-
-
0042012826
-
Investor protection and earnings management: An international comparison
-
Leuz C., Nanda D., and Wysocki P.D. Investor protection and earnings management: An international comparison. Journal of Financial Economics 69 3 (2003) 505-527
-
(2003)
Journal of Financial Economics
, vol.69
, Issue.3
, pp. 505-527
-
-
Leuz, C.1
Nanda, D.2
Wysocki, P.D.3
-
35
-
-
0000706085
-
A simple, positive semi-definite heteroskedasticity and autocorrelation consistent covariance matrix
-
Newey W.K., and West K.D. A simple, positive semi-definite heteroskedasticity and autocorrelation consistent covariance matrix. Econometrica 55 (1987) 703-708
-
(1987)
Econometrica
, vol.55
, pp. 703-708
-
-
Newey, W.K.1
West, K.D.2
-
36
-
-
50949105673
-
-
Palmrose, Z., 1984. The demand for quality-differentiated audit services in an agency theory setting: An empirical analysis. In: Abdel-Khalik, A.R., Solomon, I. (Eds.), Proceedings of the Sixth Symposium on Auditing Research. Illinois Press, Champaign, pp. 229-252.
-
Palmrose, Z., 1984. The demand for quality-differentiated audit services in an agency theory setting: An empirical analysis. In: Abdel-Khalik, A.R., Solomon, I. (Eds.), Proceedings of the Sixth Symposium on Auditing Research. Illinois Press, Champaign, pp. 229-252.
-
-
-
-
37
-
-
0002055340
-
An analysis of auditor litigation and audit service quality
-
Palmrose Z. An analysis of auditor litigation and audit service quality. The Accounting Review 63 1 (1988) 55-73
-
(1988)
The Accounting Review
, vol.63
, Issue.1
, pp. 55-73
-
-
Palmrose, Z.1
-
38
-
-
0000189738
-
An analysis of factors associated with lawsuits against public accountants
-
Pierre K., and Anderson J.A. An analysis of factors associated with lawsuits against public accountants. The Accounting Review 59 2 (1984) 242-263
-
(1984)
The Accounting Review
, vol.59
, Issue.2
, pp. 242-263
-
-
Pierre, K.1
Anderson, J.A.2
-
39
-
-
0003386886
-
Environmental factors influencing the development of accounting objectives, standards and practices in Peru
-
Radebaugh L.H. Environmental factors influencing the development of accounting objectives, standards and practices in Peru. International Journal of Accounting 11 1 (1975) 39-56
-
(1975)
International Journal of Accounting
, vol.11
, Issue.1
, pp. 39-56
-
-
Radebaugh, L.H.1
-
41
-
-
0031525570
-
The impact of national culture and economic ideology on managerial work values: A study of the United States, Russia, Japan, and China
-
Ralston D.A., Holt D.H., Terpstra R.H., and Yu K.-C. The impact of national culture and economic ideology on managerial work values: A study of the United States, Russia, Japan, and China. Journal of International Business Studies 28 Spring (1997) 177-207
-
(1997)
Journal of International Business Studies
, vol.28
, Issue.Spring
, pp. 177-207
-
-
Ralston, D.A.1
Holt, D.H.2
Terpstra, R.H.3
Yu, K.-C.4
-
42
-
-
0000614555
-
Does size matter? The influence of large clients on office-level auditor reporting decisions
-
Reynolds J.K., and Francis J. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30 3 (2000) 375-400
-
(2000)
Journal of Accounting and Economics
, vol.30
, Issue.3
, pp. 375-400
-
-
Reynolds, J.K.1
Francis, J.2
-
43
-
-
85132310160
-
Cultural influence on the development of accounting systems internationally: A test of Gray's (1988) theory
-
Salter S.B., and Niswander F. Cultural influence on the development of accounting systems internationally: A test of Gray's (1988) theory. Journal of International Business Studies 26 2 (1995) 379-397
-
(1995)
Journal of International Business Studies
, vol.26
, Issue.2
, pp. 379-397
-
-
Salter, S.B.1
Niswander, F.2
-
44
-
-
0001937917
-
Beyond individualism/collectivism: New cultural dimensions of values
-
Kim U., et al. (Ed), Sage Publications, California
-
Schwartz S.H. Beyond individualism/collectivism: New cultural dimensions of values. In: Kim U., et al. (Ed). Individualism and Collectivism: Theory, Method and Applications (1994), Sage Publications, California 85-119
-
(1994)
Individualism and Collectivism: Theory, Method and Applications
, pp. 85-119
-
-
Schwartz, S.H.1
-
46
-
-
17144374457
-
The impact of litigation risk on audit pricing: A review of the economic and the evidence
-
Simunic D., and Stein M.T. The impact of litigation risk on audit pricing: A review of the economic and the evidence. Auditing: A Journal of Practice and Theory 15 (1996) 119-134
-
(1996)
Auditing: A Journal of Practice and Theory
, vol.15
, pp. 119-134
-
-
Simunic, D.1
Stein, M.T.2
-
49
-
-
0000095552
-
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
-
White H. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica 48 4 (1980) 817-838
-
(1980)
Econometrica
, vol.48
, Issue.4
, pp. 817-838
-
-
White, H.1
-
50
-
-
0348243429
-
An examination of cultural influence on audit environments
-
Wingate M.L. An examination of cultural influence on audit environments. Research in Accounting Regulation Supp. 1 (1997) 129-148
-
(1997)
Research in Accounting Regulation
, Issue.SUPPL. 1
, pp. 129-148
-
-
Wingate, M.L.1
|