-
1
-
-
77955419627
-
-
American Assembly, The Future of the Accounting Profession: Auditor Concentration, Columbia University, New York, NY.
-
American Assembly, 2005. The Future of the Accounting Profession: Auditor Concentration, Columbia University, New York, NY.
-
(2005)
-
-
-
2
-
-
0043076255
-
Do nonaudit services compromise auditor independence? Further evidence
-
Ashbaugh H., LaFond R., Mayhew B. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 2003, 78(3):611-639.
-
(2003)
The Accounting Review
, vol.78
, Issue.3
, pp. 611-639
-
-
Ashbaugh, H.1
LaFond, R.2
Mayhew, B.3
-
3
-
-
0033235090
-
Market rewards associated with increasing earnings patterns
-
Barth M., Elliott J., Finn M. Market rewards associated with increasing earnings patterns. Journal of Accounting Research 1999, 37:387-413.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 387-413
-
-
Barth, M.1
Elliott, J.2
Finn, M.3
-
5
-
-
12344277751
-
What do we learn from two new accounting-based stock market anomalies?
-
Basu S. What do we learn from two new accounting-based stock market anomalies?. Journal of Accounting and Economics 2004, 38:333-348.
-
(2004)
Journal of Accounting and Economics
, vol.38
, pp. 333-348
-
-
Basu, S.1
-
6
-
-
0001632191
-
The association between market determined and accounting determined risk measures
-
Beaver W., Kettler P., Scholes M. The association between market determined and accounting determined risk measures. The Accounting Review (October) 1970, 654:681.
-
(1970)
The Accounting Review (October)
, vol.654
, pp. 681
-
-
Beaver, W.1
Kettler, P.2
Scholes, M.3
-
7
-
-
0001909834
-
The effects of audit quality on earnings management
-
Becker C., Defond M., Jiambalvo J., Subramanyam K. The effects of audit quality on earnings management. Contemporary Accounting Research 1998, 15(1):1-24.
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.1
, pp. 1-24
-
-
Becker, C.1
Defond, M.2
Jiambalvo, J.3
Subramanyam, K.4
-
9
-
-
0031184823
-
Disclosure level and the cost of equity capital
-
Botosan C. Disclosure level and the cost of equity capital. The Accounting Review 1997, 72:323-349.
-
(1997)
The Accounting Review
, vol.72
, pp. 323-349
-
-
Botosan, C.1
-
10
-
-
13844266630
-
Assessing alternative proxies for the expected risk premium
-
Botosan C., Plumlee M. Assessing alternative proxies for the expected risk premium. The Accounting Review 2005, 80(1):21-54.
-
(2005)
The Accounting Review
, vol.80
, Issue.1
, pp. 21-54
-
-
Botosan, C.1
Plumlee, M.2
-
11
-
-
0036004043
-
A re-examination of disclosure level and the expected cost of equity capital
-
Botosan C., Plumlee M. A re-examination of disclosure level and the expected cost of equity capital. Journal of Accounting Research 2002, 40:21-40.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 21-40
-
-
Botosan, C.1
Plumlee, M.2
-
13
-
-
0030191751
-
Market microstructure and asset pricing: on the compensation for illiquidity in stock returns
-
Brennan M., Subrahmanyam A. Market microstructure and asset pricing: on the compensation for illiquidity in stock returns. Journal of Financial Economics 1996, 41(3):441-464.
-
(1996)
Journal of Financial Economics
, vol.41
, Issue.3
, pp. 441-464
-
-
Brennan, M.1
Subrahmanyam, A.2
-
14
-
-
33749318874
-
The little guys doing large audits
-
August 22
-
Byrnes N. The little guys doing large audits. Business Week 2005, (August 22):39.
-
(2005)
Business Week
, pp. 39
-
-
Byrnes, N.1
-
15
-
-
33745292267
-
Audit partner tenure and audit quality
-
Carey P., Simnett R. Audit partner tenure and audit quality. The Accounting Review 2006, 81(3):653-676.
-
(2006)
The Accounting Review
, vol.81
, Issue.3
, pp. 653-676
-
-
Carey, P.1
Simnett, R.2
-
16
-
-
65249100155
-
Industry specialization by global audit firm networks
-
Carson E. Industry specialization by global audit firm networks. The Accounting Review 2009, 84(2):355-382.
-
(2009)
The Accounting Review
, vol.84
, Issue.2
, pp. 355-382
-
-
Carson, E.1
-
17
-
-
0242679752
-
Client importance, nonaudit services, and abnormal accruals
-
Chung H., Kallapur S. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 2003, 78(4):931-956.
-
(2003)
The Accounting Review
, vol.78
, Issue.4
, pp. 931-956
-
-
Chung, H.1
Kallapur, S.2
-
18
-
-
0039250386
-
Equity premia as low as three percent? Empirical evidence from analysts' earnings forecasts for domestic and international stock markets
-
October
-
Claus J., Thomas J. Equity premia as low as three percent? Empirical evidence from analysts' earnings forecasts for domestic and international stock markets. Journal of Finance 2001, (October):1629-1665.
-
(2001)
Journal of Finance
, pp. 1629-1665
-
-
Claus, J.1
Thomas, J.2
-
19
-
-
46049100780
-
Real and accrual-based earnings management in the pre- and post-Sarbanes Oxley periods
-
Cohen D., Dey A., Lys T. Real and accrual-based earnings management in the pre- and post-Sarbanes Oxley periods. The Accounting Review 2008, 83:757-787.
-
(2008)
The Accounting Review
, vol.83
, pp. 757-787
-
-
Cohen, D.1
Dey, A.2
Lys, T.3
-
23
-
-
0000549673
-
Earnings management: reconciling the views of accounting academics, practitioners, and regulators
-
Dechow P., Skinner D. Earnings management: reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 2000, 14(2):235-250.
-
(2000)
Accounting Horizons
, vol.14
, Issue.2
, pp. 235-250
-
-
Dechow, P.1
Skinner, D.2
-
25
-
-
0036026430
-
Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions
-
DeFond M., Raghunandan K., Subramanyam K. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 2002, 40(4):1247-1274.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
, pp. 1247-1274
-
-
DeFond, M.1
Raghunandan, K.2
Subramanyam, K.3
-
26
-
-
33746254938
-
Taxes, leverage, and the cost of equity capital
-
Dhaliwal D., Heitzman S., Li O. Taxes, leverage, and the cost of equity capital. Journal of Accounting Research 2006, 44(4):691-723.
-
(2006)
Journal of Accounting Research
, vol.44
, Issue.4
, pp. 691-723
-
-
Dhaliwal, D.1
Heitzman, S.2
Li, O.3
-
27
-
-
77955414688
-
-
Global Capital Markets and the Global Economy: A Vision from the CEOs of the International Audit Networks.
-
DiPiazza, S., McDonnell, D., Parrett, W., Rake, M., Samyn, F., Turley, J., 2006. Global Capital Markets and the Global Economy: A Vision from the CEOs of the International Audit Networks. http://globalpublicpolicysymposium.com/CEO_Vision.pdf.
-
(2006)
-
-
DiPiazza, S.1
McDonnell, D.2
Parrett, W.3
Rake, M.4
Samyn, F.5
Turley, J.6
-
28
-
-
77955417681
-
-
Competition in auditing research: an assessment. In: Fourth Symposium on Auditing Research, University of Illinois
-
Dopuch, N., Simunic, D., 1982. Competition in auditing research: an assessment. In: Fourth Symposium on Auditing Research, University of Illinois, pp. 403-450.
-
(1982)
, pp. 403-450
-
-
Dopuch, N.1
Simunic, D.2
-
29
-
-
1342330573
-
PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital
-
Easton P. PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review 2004, 79:73-95.
-
(2004)
The Accounting Review
, vol.79
, pp. 73-95
-
-
Easton, P.1
-
32
-
-
77955428316
-
-
Selection Models in Accounting Research, SSRN.com.
-
Francis, J., Lennox, C., 2008. Selection Models in Accounting Research, SSRN.com.
-
(2008)
-
-
Francis, J.1
Lennox, C.2
-
34
-
-
8744235158
-
Cost of capital and earnings attributes
-
Francis J., La Fond R., Olsson P., Schipper K. Cost of capital and earnings attributes. The Accounting Review 2004, 79(4):967-1010.
-
(2004)
The Accounting Review
, vol.79
, Issue.4
, pp. 967-1010
-
-
Francis, J.1
La Fond, R.2
Olsson, P.3
Schipper, K.4
-
35
-
-
8744303835
-
The market pricing of accruals quality
-
Francis J., La Fond R., Olsson P., Schipper K. The market pricing of accruals quality. Journal of Accounting and Economics 2005, 39:295-327.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 295-327
-
-
Francis, J.1
La Fond, R.2
Olsson, P.3
Schipper, K.4
-
36
-
-
0002181941
-
The role of Big 6 auditors in the credible reporting of accruals
-
Francis J., Maydew E., Sparks H. The role of Big 6 auditors in the credible reporting of accruals. Auditing, A Journal of Practice and Theory 1999, 18(2):17-34.
-
(1999)
Auditing, A Journal of Practice and Theory
, vol.18
, Issue.2
, pp. 17-34
-
-
Francis, J.1
Maydew, E.2
Sparks, H.3
-
38
-
-
1342303879
-
Inferring the cost of capital using the Ohlson-Juettner model
-
Gode D., Mohanram P. Inferring the cost of capital using the Ohlson-Juettner model. Review of Accounting Studies 2003, 8:399-433.
-
(2003)
Review of Accounting Studies
, vol.8
, pp. 399-433
-
-
Gode, D.1
Mohanram, P.2
-
39
-
-
77955414924
-
-
Government Accountability Office (GAO), Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action, GAO, Washington, DC.
-
Government Accountability Office (GAO), 2008. Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action, GAO, Washington, DC.
-
(2008)
-
-
-
40
-
-
77955415587
-
-
Government Accountability Office (GAO), Sarbanes Oxley Act: Consideration of Key Principles Needed in Addressing Implementation for Smaller Public Companies, GAO, Washington, DC.
-
Government Accountability Office (GAO), 2006. Sarbanes Oxley Act: Consideration of Key Principles Needed in Addressing Implementation for Smaller Public Companies, GAO, Washington, DC.
-
(2006)
-
-
-
41
-
-
77955419101
-
-
Government Accountability Office (GAO), Public Accounting Firms: Mandated Study on Consolidation and Competition, Washington, DC.
-
Government Accountability Office (GAO), 2003. Public Accounting Firms: Mandated Study on Consolidation and Competition, Washington, DC.
-
(2003)
-
-
-
43
-
-
77955420329
-
-
Grant Thornton, After Decades of Consolidation, the Onset of Sarbanes-Oxley and the Fall of Andersen, the Audit Environment is Changing.
-
Grant Thornton, 2007. After Decades of Consolidation, the Onset of Sarbanes-Oxley and the Fall of Andersen, the Audit Environment is Changing. http://www.GrantThornton.com.
-
(2007)
-
-
-
44
-
-
0004296209
-
-
Upper Saddle River, NJ, Prentice Hall
-
Greene W. Econometric Analysis 1997, Upper Saddle River, NJ, Prentice Hall. third ed.
-
(1997)
Econometric Analysis
-
-
Greene, W.1
-
45
-
-
0016437295
-
Consequences of prejudice against the null hypothesis
-
Greenwald A. Consequences of prejudice against the null hypothesis. Psychological Bulletin 1975, 82(1):1-20.
-
(1975)
Psychological Bulletin
, vol.82
, Issue.1
, pp. 1-20
-
-
Greenwald, A.1
-
46
-
-
77955415177
-
-
Properties of Implied Cost of Capital using Analysts' Forecasts, SSRN.com.
-
Guay, W., Kothari, S., Shu, S., 2005. Properties of Implied Cost of Capital using Analysts' Forecasts, SSRN.com.
-
(2005)
-
-
Guay, W.1
Kothari, S.2
Shu, S.3
-
47
-
-
33745302208
-
International differences in cost of equity: do legal institutions and securities regulation matter?
-
Hail L., Leuz C. International differences in cost of equity: do legal institutions and securities regulation matter?. Journal of Accounting Research 2006, 44:485-531.
-
(2006)
Journal of Accounting Research
, vol.44
, pp. 485-531
-
-
Hail, L.1
Leuz, C.2
-
48
-
-
0000125534
-
The sample selection bias as a specification error
-
Heckman J. The sample selection bias as a specification error. Econometrica 1979, 47(1):153-162.
-
(1979)
Econometrica
, vol.47
, Issue.1
, pp. 153-162
-
-
Heckman, J.1
-
49
-
-
0035530720
-
The association between auditor litigation and abnormal accruals
-
Heninger W. The association between auditor litigation and abnormal accruals. The Accounting Review 2001, 76(1):111-126.
-
(2001)
The Accounting Review
, vol.76
, Issue.1
, pp. 111-126
-
-
Heninger, W.1
-
50
-
-
35248870116
-
The use of unsigned earnings quality measures in tests of earnings management
-
Hribar P., Nichols D. The use of unsigned earnings quality measures in tests of earnings management. Journal of Accounting Research 2007, 20:1017-1053.
-
(2007)
Journal of Accounting Research
, vol.20
, pp. 1017-1053
-
-
Hribar, P.1
Nichols, D.2
-
51
-
-
77955418787
-
-
Ovtober 1, 2007. PCAOB gives Crowe Chizek Higher Marks, CFO.Com.
-
Johnson, S., Ovtober 1, 2007. PCAOB gives Crowe Chizek Higher Marks, CFO.Com.
-
-
-
Johnson, S.1
-
53
-
-
0000862461
-
Earnings management during import relief investigations
-
Jones J. Earnings management during import relief investigations. Journal of Accounting Research 1991, 29(2):193-228.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.2
, pp. 193-228
-
-
Jones, J.1
-
54
-
-
77955426692
-
-
Audit Firms Fight Back against Big 4, Financial Times, March 27
-
Jopson, B., 2006. Audit Firms Fight Back against Big 4, Financial Times, March 27, p. 20.
-
(2006)
, pp. 20
-
-
Jopson, B.1
-
55
-
-
33845659632
-
Do investors care about the auditor's economic dependence on the client?
-
Khurana I., Raman K. Do investors care about the auditor's economic dependence on the client?. Contemporary Accounting Research 2006, 23(4):977-1016.
-
(2006)
Contemporary Accounting Research
, vol.23
, Issue.4
, pp. 977-1016
-
-
Khurana, I.1
Raman, K.2
-
56
-
-
2442677671
-
Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: evidence from Anglo-American countries
-
Khurana I., Raman K. Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: evidence from Anglo-American countries. The Accounting Review 2004, 79(2):473-495.
-
(2004)
The Accounting Review
, vol.79
, Issue.2
, pp. 473-495
-
-
Khurana, I.1
Raman, K.2
-
58
-
-
0039470462
-
La Porta R. Expectations and the cross-section of stock returns
-
La Porta R. Expectations and the cross-section of stock returns. Journal of Finance 1996, 51:1715-1742.
-
(1996)
Journal of Finance
, vol.51
, pp. 1715-1742
-
-
-
59
-
-
33947395973
-
Accounting information, disclosure, and the cost of capital
-
May
-
Lambert R., Leuz C., Verrecchia R. Accounting information, disclosure, and the cost of capital. Journal of Accounting Research 2007, 31(May):385-420.
-
(2007)
Journal of Accounting Research
, vol.31
, pp. 385-420
-
-
Lambert, R.1
Leuz, C.2
Verrecchia, R.3
-
60
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosures
-
Autumn
-
Lang M., Lundholm R. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 1993, 31(Autumn):246-271.
-
(1993)
Journal of Accounting Research
, vol.31
, pp. 246-271
-
-
Lang, M.1
Lundholm, R.2
-
61
-
-
0035995637
-
Management's incentives to avoid negative earnings surprises
-
Matsumoto D. Management's incentives to avoid negative earnings surprises. The Accounting Review 2002, 77(3):483-514.
-
(2002)
The Accounting Review
, vol.77
, Issue.3
, pp. 483-514
-
-
Matsumoto, D.1
-
62
-
-
8744318685
-
Former audit partners and abnormal accruals
-
Menon K., Williams D. Former audit partners and abnormal accruals. The Accounting Review 2004, 79(4):1095-1118.
-
(2004)
The Accounting Review
, vol.79
, Issue.4
, pp. 1095-1118
-
-
Menon, K.1
Williams, D.2
-
63
-
-
0043166151
-
Exploring the term of auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation?
-
Myers J., Myers L., Omer T. Exploring the term of auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation?. The Accounting Review 2003, 78(3):779-799.
-
(2003)
The Accounting Review
, vol.78
, Issue.3
, pp. 779-799
-
-
Myers, J.1
Myers, L.2
Omer, T.3
-
64
-
-
31144474842
-
Ameliorating conflicts of interest in auditing: effects of recent reforms on auditors and their clients
-
Nelson M. Ameliorating conflicts of interest in auditing: effects of recent reforms on auditors and their clients. Academy of Management Review 2006, 31(1):30-42.
-
(2006)
Academy of Management Review
, vol.31
, Issue.1
, pp. 30-42
-
-
Nelson, M.1
-
65
-
-
0002055340
-
An analysis of auditor litigation and audit service quality
-
Palmrose Z. An analysis of auditor litigation and audit service quality. The Accounting Review 1988, 63:55-73.
-
(1988)
The Accounting Review
, vol.63
, pp. 55-73
-
-
Palmrose, Z.1
-
66
-
-
84892702170
-
Estimating standard errors in finance panel data sets: comparing approaches
-
Petersen M. Estimating standard errors in finance panel data sets: comparing approaches. Review of Financial Studies 2009, 22(1):435-480.
-
(2009)
Review of Financial Studies
, vol.22
, Issue.1
, pp. 435-480
-
-
Petersen, M.1
-
67
-
-
77955426261
-
-
Public Oversight Board (POB), Final Annual Report 2001, Stamford, CT.
-
Public Oversight Board (POB), 2002. Final Annual Report 2001, Stamford, CT.
-
(2002)
-
-
-
68
-
-
0000545798
-
Earnings management and the performance of seasoned equity offerings
-
Rangan S. Earnings management and the performance of seasoned equity offerings. Journal of Financial Economics 1998, 50:101-122.
-
(1998)
Journal of Financial Economics
, vol.50
, pp. 101-122
-
-
Rangan, S.1
-
69
-
-
0000614555
-
Does size matter? The influence of large clients on office-level auditor reporting decisions
-
Reynolds J., Francis J. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 2001, (30):375-400.
-
(2001)
Journal of Accounting and Economics
, Issue.30
, pp. 375-400
-
-
Reynolds, J.1
Francis, J.2
-
70
-
-
77951622706
-
The central role of the propensity score in observational studies for causal effects
-
Rosenbaum P., Rubin D. The central role of the propensity score in observational studies for causal effects. Biometrika 1983, 70(1):41-55.
-
(1983)
Biometrika
, vol.70
, Issue.1
, pp. 41-55
-
-
Rosenbaum, P.1
Rubin, D.2
-
72
-
-
84960562707
-
Efficient capital markets, inefficient firms: a model of myopic corporate behavior
-
November
-
Stein J. Efficient capital markets, inefficient firms: a model of myopic corporate behavior. The Quarterly Journal of Economics 1989, (November):655-669.
-
(1989)
The Quarterly Journal of Economics
, pp. 655-669
-
-
Stein, J.1
-
74
-
-
38149148207
-
Debt-covenant violations and managers' accounting responses
-
Sweeney A. Debt-covenant violations and managers' accounting responses. Journal of Accounting and Economics 1994, 17(3):281-308.
-
(1994)
Journal of Accounting and Economics
, vol.17
, Issue.3
, pp. 281-308
-
-
Sweeney, A.1
-
75
-
-
77955416533
-
-
US Chamber of Commerce, Auditing: A Profession at Risk. US Chamber of Commerce, Washington, DC.
-
US Chamber of Commerce, 2006. Auditing: A Profession at Risk. US Chamber of Commerce, Washington, DC.
-
(2006)
-
-
-
76
-
-
77955419626
-
-
US Department of the Treasury, Final Report of the Advisory Committee on the Auditing Profession. Department of the Treasury, Washington, DC.
-
US Department of the Treasury, 2008. Final Report of the Advisory Committee on the Auditing Profession. Department of the Treasury, Washington, DC.
-
(2008)
-
-
-
77
-
-
2542456977
-
Managerial ownership, accounting choices, and informativeness of earnings
-
Warfield T.D., Wild J.J., Wild K.L. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 1995, 20(1):61-91.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.1
, pp. 61-91
-
-
Warfield, T.D.1
Wild, J.J.2
Wild, K.L.3
-
78
-
-
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 1980, 48:817-838.
-
(1980)
Econometrica
, vol.48
, pp. 817-838
-
-
White, H.1
-
79
-
-
0001953906
-
Methodological issues related to the estimation of financial distress
-
Zmijewski M. Methodological issues related to the estimation of financial distress. Journal of Accounting Research 1984, 22(Suppl.):59-82.
-
(1984)
Journal of Accounting Research
, vol.22
, Issue.SUPPL.
, pp. 59-82
-
-
Zmijewski, M.1
|