-
3
-
-
80051772703
-
Coopers & Lybrand, Deloitte Touche, Ernst & Whinney, KPMG, and Price Waterhouse. 1992. The Liability Crisis in the United States. White paper issued by the Big 6 Accounting Firms in May
-
Arthur Andersen, Coopers & Lybrand, Deloitte Touche, Ernst & Whinney, KPMG, and Price Waterhouse. 1992. The Liability Crisis in the United States. White paper issued by the Big 6 Accounting Firms in May 1991. Reprinted in Journal of Accountancy 175 (5): 19-23.
-
(1991)
Reprinted in Journal of Accountancy
, vol.175
, Issue.5
, pp. 19-23
-
-
Andersen, A.1
-
4
-
-
0001834529
-
Conservatism and auditor-client negotiations
-
Antle. R., and B., Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research 29 (Supplement): 31-54.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.SUPPL.
, pp. 31-54
-
-
-
5
-
-
34547094547
-
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
-
Ashbaugh-Skaife, H., D. Collins, and W. Kinney. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2): 166-192.
-
(2007)
Journal of Accounting and Economics
, vol.44
, Issue.1-2
, pp. 166-192
-
-
Ashbaugh-Skaife, H.1
Collins, D.2
Kinney, W.3
-
6
-
-
39749111314
-
The effect of SOX internal control deficiencies and their remediation on accrual quality
-
Ashbaugh-Skaife, H., D. Collins, W. Kinney, and R. LaFond. 2008. The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83 (1): 217-250.
-
(2008)
The Accounting Review
, vol.83
, Issue.1
, pp. 217-250
-
-
Ashbaugh-Skaife, H.1
Collins, D.2
Kinney, W.3
Lafond, R.4
-
7
-
-
0001007384
-
Experience and error frequency knowledge as potential determinants of audit expertise
-
Ashton, A. 1991. Experience and error frequency knowledge as potential determinants of audit expertise. The Accounting Review 66 (2): 218-239.
-
(1991)
The Accounting Review
, vol.66
, Issue.2
, pp. 218-239
-
-
Ashton, A.1
-
10
-
-
42949117149
-
An appraisal of research designs used to investigate the information content of audit reports
-
Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review 57 (1): 141-146.
-
(1982)
The Accounting Review
, vol.57
, Issue.1
, pp. 141-146
-
-
Bailey, W.T.1
-
13
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24 (1): 3-37.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.1
, pp. 3-37
-
-
Basu, S.1
-
15
-
-
0003413236
-
-
An Analysis of U.S. Public Companies. New York, NY: Committee of Sponsoring Organizations of the Treadway Commission
-
Beasley, M., J. Carcello, and D. Hermanson. 1999. Fraudulent Financial Reporting: 1987-1999, An Analysis of U.S. Public Companies. New York, NY: Committee of Sponsoring Organizations of the Treadway Commission.
-
(1999)
Fraudulent Financial Reporting: 1987-1999
-
-
Beasley, M.1
Carcello, J.2
Hermanson, D.3
-
16
-
-
0003413236
-
-
An Analysis of U.S. Public Companies. New York, NY: Committee of Sponsoring Organizations of the Treadway Commission
-
Beasley, M., J. Carcello, and D. Hermanson. 2010. Fraudulent Financial Reporting: 1998-2007, An Analysis of U.S. Public Companies. New York, NY: Committee of Sponsoring Organizations of the Treadway Commission.
-
(2010)
Fraudulent Financial Reporting: 1998-2007
-
-
Beasley, M.1
Carcello, J.2
Hermanson, D.3
-
17
-
-
0000772699
-
Auditor reputation and the pricing of initial public offerings
-
Beatty, R. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64 (4): 693-709.
-
(1989)
The Accounting Review
, vol.64
, Issue.4
, pp. 693-709
-
-
Beatty, R.1
-
18
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker, C., M. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research (1): 1-24.
-
(1998)
Contemporary Accounting Research
, Issue.1
, pp. 1-24
-
-
Becker, C.1
Defond, M.2
Jiambalvo, J.3
Subramanyam, K.R.4
-
19
-
-
41949084529
-
Audit quality and properties of analysts' earnings forecasts
-
Behn. B., J. Choi, and T. Kang. 2008. Audit quality and properties of analysts' earnings forecasts. The Accounting Review (2): 327-349.
-
(2008)
The Accounting Review
, Issue.2
, pp. 327-349
-
-
-
20
-
-
48249109549
-
Audit labor usage and fees under business risk auditing
-
Bell, T., R. Doogar, and I. Solomon. 2008. Audit labor usage and fees under business risk auditing. Journal of Accounting Research 46 (4): 729-760.
-
(2008)
Journal of Accounting Research
, vol.46
, Issue.4
, pp. 729-760
-
-
Bell, T.1
Doogar, R.2
Solomon, I.3
-
23
-
-
0142260286
-
-
eds, New York, NY: AICPA
-
Bell, T., and A. Wright, eds. 1995. Auditing, Practice, Research and Education: A Productive Collaboration. New York, NY: AICPA.
-
(1995)
Auditing, Practice, Research and Education: A Productive Collaboration
-
-
Bell, T.1
Wright, A.2
-
24
-
-
0031232095
-
Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance
-
Beneish, M. D. 1997. Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy 16 (3): 271-309.
-
(1997)
Journal of Accounting and Public Policy
, vol.16
, Issue.3
, pp. 271-309
-
-
Beneish, M.D.1
-
26
-
-
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 (1): 99-126.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.1
, pp. 99-126
-
-
Burgstahler, D.1
Dichev, I.2
-
27
-
-
0032116581
-
Profit sharing in Australian Big 6 accounting firms: An exploratory study
-
Burrows, G., and C. Black. 1998. Profit sharing in Australian Big 6 accounting firms: An exploratory study. Accounting, Organizations and Society 23 (5-6): 517-530.
-
(1998)
Accounting, Organizations and Society
, vol.23
, Issue.5-6
, pp. 517-530
-
-
Burrows, G.1
Black, C.2
-
28
-
-
59049101556
-
Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities
-
Cahan, S., J. Godfrey, J. Hamilton, and D. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities. The Accounting Review 83 (6): 1393-1424.
-
(2008)
The Accounting Review
, vol.83
, Issue.6
, pp. 1393-1424
-
-
Cahan, S.1
Godfrey, J.2
Hamilton, J.3
Jeter, D.4
-
30
-
-
84993030130
-
Client size, auditor specialization and fraudulent financial reporting
-
Carcello, J., and A. Nagy. 2004. Client size, auditor specialization and fraudulent financial reporting. Managerial Auditing Journal 19 (5): 651-668.
-
(2004)
Managerial Auditing Journal
, vol.19
, Issue.5
, pp. 651-668
-
-
Carcello, J.1
Nagy, A.2
-
31
-
-
0034348046
-
Audit committee composition and auditor reporting
-
Carcello, J., and T. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (4): 453-467.
-
(2000)
The Accounting Review
, vol.75
, Issue.4
, pp. 453-467
-
-
Carcello, J.1
Neal, T.2
-
32
-
-
0037289529
-
Audit committee characteristics and auditor dismissals following ''new'' going-concern reports
-
Carcello, J., and T. Neal. 2003. Audit committee characteristics and auditor dismissals following ''new'' going-concern reports. The Accounting Review 78 (1): 95-117.
-
(2003)
The Accounting Review
, vol.78
, Issue.1
, pp. 95-117
-
-
Carcello, J.1
Neal, T.2
-
33
-
-
9644282665
-
Auditor litigation and modified reporting on bankrupt clients
-
Carcello, J., and Z-V. Palmrose. 1994. Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research 32 (Supplement): 1-30.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.SUPPL.
, pp. 1-30
-
-
Carcello, J.1
Palmrose, Z.-V.2
-
34
-
-
33745292267
-
Audit partner tenure and audit quality
-
Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81 (3): 653-676.
-
(2006)
The Accounting Review
, vol.81
, Issue.3
, pp. 653-676
-
-
Carey, P.1
Simnett, R.2
-
35
-
-
65249100155
-
Industry specialization by global audit firm networks
-
Carson, E. 2009. Industry specialization by global audit firm networks. The Accounting Review 84 (2): 355-382.
-
(2009)
The Accounting Review
, vol.84
, Issue.2
, pp. 355-382
-
-
Carson, E.1
-
36
-
-
0041106931
-
An empirical study of accounts receivable confirmations as audit evidence
-
Caster, P. 1990. An empirical study of accounts receivable confirmations as audit evidence. Auditing: A Journal of Practice & Theory 9 (3): 75-91.
-
(1990)
Auditing: A Journal of Practice & Theory
, vol.9
, Issue.3
, pp. 75-91
-
-
Caster, P.1
-
37
-
-
77249135006
-
A summary of research and enforcement release evidence on confirmation use and effectiveness
-
Caster, P., R. Elder, and D. Janvin. 2008. A summary of research and enforcement release evidence on confirmation use and effectiveness. Auditing: A Journal of Practice & Theory 27 (2): 253-279.
-
(2008)
Auditing: A Journal of Practice & Theory
, vol.27
, Issue.2
, pp. 253-279
-
-
Caster, P.1
Elder, R.2
Janvin, D.3
-
38
-
-
41849103753
-
Research on the nature, characteristics, and causes of accounting errors: The need for a multi-method approach
-
Caster, P., D. Masseym, and A. Wright. 2000. Research on the nature, characteristics, and causes of accounting errors: The need for a multi-method approach. Journal of Accounting Literature 19: 60-92.
-
(2000)
Journal of Accounting Literature
, vol.19
, pp. 60-92
-
-
Caster, P.1
Masseym, D.2
Wright, A.3
-
39
-
-
0036026434
-
Shredded reputation: The cost of audit failure
-
Chaney, P., and K. Philipich. 2002. Shredded reputation: The cost of audit failure. Journal of Accounting Research 40 (4): 1221-1245.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
, pp. 1221-1245
-
-
Chaney, P.1
Philipich, K.2
-
40
-
-
69549090609
-
The effect of auditor quality on financing decisions
-
Chang, X., S. Dasgupta, and G. Hillary. 2009. The effect of auditor quality on financing decisions. The Accounting Review 84 (4): 1085-1117.
-
(2009)
The Accounting Review
, vol.84
, Issue.4
, pp. 1085-1117
-
-
Chang, X.1
Dasgupta, S.2
Hillary, G.3
-
41
-
-
45849129871
-
Audit partner tenure, audit firm tenure, and discretionary accruals: Does long-term auditor tenure impair earnings quality?
-
Chen, C., C. Lin, and Y. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long-term auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415-445.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.2
, pp. 415-445
-
-
Chen, C.1
Lin, C.2
Lin, Y.3
-
42
-
-
80051721781
-
-
Working paper, National Chengchi University and National Chung Hsing University
-
Chin, C., and H. Chi. 2010. Gender differences in audit quality. Working paper, National Chengchi University and National Chung Hsing University.
-
(2010)
Gender Differences in Audit Quality
-
-
Chin, C.1
Chi, H.2
-
43
-
-
77956078407
-
Audit office size, audit quality, and audit pricing
-
Choi, J., C. Kim, J. Kim, and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29 (1): 73-97.
-
(2010)
Auditing: A Journal of Practice & Theory
, vol.29
, Issue.1
, pp. 73-97
-
-
Choi, J.1
Kim, C.2
Kim, J.3
Zang, Y.4
-
44
-
-
72149099092
-
Cross-listing audit fee premiums: Theory and evidence
-
Choi, J., J. Kim, X. Liu, and D. Simunic. 2009. Cross-listing audit fee premiums: Theory and evidence. The Accounting Review 84 (5): 1429-1463.
-
(2009)
The Accounting Review
, vol.84
, Issue.5
, pp. 1429-1463
-
-
Choi, J.1
Kim, J.2
Liu, X.3
Simunic, D.4
-
45
-
-
77951971708
-
Selection bias and the Big 4 premium: New evidence using Heckman and matching models
-
Clatworthy, M., G. Makepeace, and M. Peel. 2009. Selection bias and the Big 4 premium: New evidence using Heckman and matching models. Accounting and Business Research 39 (2): 139-166.
-
(2009)
Accounting and Business Research
, vol.39
, Issue.2
, pp. 139-166
-
-
Clatworthy, M.1
Makepeace, G.2
Peel, M.3
-
46
-
-
46049100780
-
Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods
-
Cohen, D., A. Dey, and T. Lys. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review 83 (3): 757-787.
-
(2008)
The Accounting Review
, vol.83
, Issue.3
, pp. 757-787
-
-
Cohen, D.1
Dey, A.2
Lys, T.3
-
47
-
-
33744917554
-
Accounting professions and regulation: Locating the sites of professionalization
-
Cooper, D., and K. Robson. 2006. Accounting professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society 31 (4-5): 415-444.
-
(2006)
Accounting, Organizations and Society
, vol.31
, Issue.4-5
, pp. 415-444
-
-
Cooper, D.1
Robson, K.2
-
51
-
-
0003153537
-
Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures
-
Dodd, P., N. Dopuch, R. Holthausen, and R. Leftwich. 1984. Qualified audit opinions and stock prices: Information content, announcement dates, and concurrent disclosures. Journal of Accounting and Economics 6 (1): 3-38.
-
(1984)
Journal of Accounting and Economics
, vol.6
, Issue.1
, pp. 3-38
-
-
Dodd, P.1
Dopuch, N.2
Holthausen, R.3
Leftwich, R.4
-
52
-
-
0036997124
-
The quality of accounting and earnings: The role of accrual estimation errors
-
Dechow, P., and I. Dichev. 2002. The quality of accounting and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement): 35-59.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 35-59
-
-
Dechow, P.1
Dichev, I.2
-
53
-
-
79952362046
-
Predicting material accounting misstatements
-
Dechow, P., W. Ge, C. Larson, and R. Sloan. 2011. Predicting material accounting misstatements. Contemporary Accounting Research 28 (1): 17-82.
-
(2011)
Contemporary Accounting Research
, vol.28
, Issue.1
, pp. 17-82
-
-
Dechow, P.1
Ge, W.2
Larson, C.3
Sloan, R.4
-
54
-
-
2142720242
-
Causes and consequences of earnings manipulation: An analysis of firms' subject to enforcement actions of the SEC
-
Dechow, P., A. Hutton, and R. Sloan. 1996. Causes and consequences of earnings manipulation: An analysis of firms' subject to enforcement actions of the SEC. Contemporary Accounting Research 13 (1): 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.1
, pp. 1-36
-
-
Dechow, P.1
Hutton, A.2
Sloan, R.3
-
55
-
-
0002522505
-
The association between changes in client firm agency costs and auditor switching
-
DeFond, M. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice & Theory 11 (1): 16-31.
-
(1992)
Auditing: A Journal of Practice & Theory
, vol.11
, Issue.1
, pp. 16-31
-
-
Defond, M.1
-
56
-
-
18144423169
-
Does the market value financial expertise on the audit committees of boards of directors?
-
DeFond, M., R. Hann, and X. Hu. 2005. Does the market value financial expertise on the audit committees of boards of directors? Journal of Accounting Research 43 (2): 154-194.
-
(2005)
Journal of Accounting Research
, vol.43
, Issue.2
, pp. 154-194
-
-
Defond, M.1
Hann, R.2
Hu, X.3
-
57
-
-
0000628687
-
Debt covenant violation and manipulation of accruals
-
DeFond, M., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1-2): 145-176.
-
(1994)
Journal of Accounting and Economics
, vol.17
, Issue.1-2
, pp. 145-176
-
-
Defond, M.1
Jiambalvo, J.2
-
58
-
-
0036026430
-
Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions
-
DeFond, M., K. Raghunandan, and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40 (4): 1247-1274.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.4
, pp. 1247-1274
-
-
Defond, M.1
Raghunandan, K.2
Subramanyam, K.R.3
-
60
-
-
0000198114
-
Individual behavior in professional accounting firms: A review and synthesis
-
Dillard, J., and K. Ferris. 1989. Individual behavior in professional accounting firms: A review and synthesis. Journal of Accounting Literature 8: 208-34.
-
(1989)
Journal of Accounting Literature
, vol.8
, pp. 208-234
-
-
Dillard, J.1
Ferris, K.2
-
61
-
-
38149146748
-
Materiality judgments and audit firm culture: Social-behavioral and political perspectives
-
Dirsmith, M. 1994. Materiality judgments and audit firm culture: Social-behavioral and political perspectives. Accounting, Organizations and Society 19 (4-5): 355-380.
-
(1994)
Accounting, Organizations and Society
, vol.19
, Issue.4-5
, pp. 355-380
-
-
Dirsmith, M.1
-
62
-
-
0001609599
-
Informal communications, nonformal communications and mentoring in public accounting firms
-
Dirsmith, M., and M. Covaleski. 1985. Informal communications, nonformal communications and mentoring in public accounting firms. Accounting, Organizations and Society 10 (2): 149-169.
-
(1985)
Accounting, Organizations and Society
, vol.10
, Issue.2
, pp. 149-169
-
-
Dirsmith, M.1
Covaleski, M.2
-
63
-
-
34547098825
-
Determinants of weaknesses in internal control over financial reporting
-
Doyle, J., W. Ge, and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44 (1-2): 193-223.
-
(2007)
Journal of Accounting and Economics
, vol.44
, Issue.1-2
, pp. 193-223
-
-
Doyle, J.1
Ge, W.2
McVay, S.3
-
64
-
-
0001722292
-
Dollar unit sampling for accounts receivable and inventory
-
Dworin, L., and R. Grimlund. 1984. Dollar unit sampling for accounts receivable and inventory. The Accounting Review 59 (2): 218-241.
-
(1984)
The Accounting Review
, vol.59
, Issue.2
, pp. 218-241
-
-
Dworin, L.1
Grimlund, R.2
-
65
-
-
0000775279
-
Auditing standards, legal liability, and auditor wealth
-
Dye, R. 1993. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101 (5): 887-914.
-
(1993)
Journal of Political Economy
, vol.101
, Issue.5
, pp. 887-914
-
-
Dye, R.1
-
66
-
-
0036804675
-
Evolving standards for academic publishing: A q-r theory
-
Ellison, G. 2002. Evolving standards for academic publishing: A q-r theory. Journal of Political Economy 110 (5): 994-1034.
-
(2002)
Journal of Political Economy
, vol.110
, Issue.5
, pp. 994-1034
-
-
Ellison, G.1
-
67
-
-
0038400991
-
The effects of firm-wide and office-level industry expertise on audit pricing
-
Ferguson, A., J. Francis, and D. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review 78 (2): 429-448.
-
(2003)
The Accounting Review
, vol.78
, Issue.2
, pp. 429-448
-
-
Ferguson, A.1
Francis, J.2
Stokes, D.3
-
68
-
-
0001746484
-
The financial and market effects of the SEC's accounting and auditing enforcement releases
-
Feroz, E., K. Park, and V. Pastena. 1991. The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research 29 (Supplement): 107-142.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.SUPPL.
, pp. 107-142
-
-
Feroz, E.1
Park, K.2
Pastena, V.3
-
69
-
-
67651087523
-
-
Financial Reporting Council, The report is available at
-
Financial Reporting Council. 2006. Promoting audit quality. The report is available at: http://www.frc.org.uk/images/uploaded/documents/Promoting%20Audit%20Quality%20paper%20web%20optimised1.pdf.
-
(2006)
Promoting Audit Quality
-
-
-
70
-
-
32544449439
-
Accountancy before the fall: The AICPA vision project and the related professional enterprises
-
Fogarty, T., V. Radcliffe, and D. Campbell. 2006. Accountancy before the fall: The AICPA vision project and the related professional enterprises. Accounting, Organization and Society 31 (1): 1-25.
-
(2006)
Accounting, Organization and Society
, vol.31
, Issue.1
, pp. 1-25
-
-
Fogarty, T.1
Radcliffe, V.2
Campbell, D.3
-
71
-
-
8644242295
-
What do we know about audit quality?
-
Francis, J. 2004. What do we know about audit quality? The British Accounting Review 34 (4): 345-368.
-
(2004)
The British Accounting Review
, vol.34
, Issue.4
, pp. 345-368
-
-
Francis, J.1
-
72
-
-
33749322531
-
Disclosure of fees paid to auditors and the market valuation of earnings surprises
-
Francis, J., and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11 (4): 495-523.
-
(2006)
Review of Accounting Studies
, vol.11
, Issue.4
, pp. 495-523
-
-
Francis, J.1
Ke, B.2
-
73
-
-
4444326894
-
Evidence on auditor risk-management strategies before and after the Private Securities Litigation Reform Act of 1995
-
Francis, J., and J. Krishnan. 2002. Evidence on auditor risk-management strategies before and after the Private Securities Litigation Reform Act of 1995. Asia-Pacific Journal of Accounting and Economics 9 (2): 135-157.
-
(2002)
Asia-Pacific Journal of Accounting and Economics
, vol.9
, Issue.2
, pp. 135-157
-
-
Francis, J.1
Krishnan, J.2
-
74
-
-
8744235158
-
Cost of equity and earnings attributes
-
Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2004. Cost of equity and earnings attributes. The Accounting Review 79 (4): 967-1010.
-
(2004)
The Accounting Review
, vol.79
, Issue.4
, pp. 967-1010
-
-
Francis, J.1
Lafond, R.2
Olsson, P.3
Schipper, K.4
-
77
-
-
13844277037
-
The pricing of national and city-specific reputations for industry expertise in the U.S. audit market
-
Francis, J., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80 (1): 113-36.
-
(2005)
The Accounting Review
, vol.80
, Issue.1
, pp. 113-136
-
-
Francis, J.1
Reichelt, K.2
Wang, D.3
-
78
-
-
41449103776
-
The joint effect of investor protection and big 4 audits on earnings quality around the world
-
Francis, J., and D. Wang. 2008. The joint effect of investor protection and big 4 audits on earnings quality around the world. Contemporary Accounting Research 25 (1): 157-191.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.1
, pp. 157-191
-
-
Francis, J.1
Wang, D.2
-
80
-
-
72149110354
-
The effect of Big 4 office size on audit quality
-
Francis, J., and M. Yu, 2009. The effect of Big 4 office size on audit quality. The Accounting Review 84 (5): 1521-1552.
-
(2009)
The Accounting Review
, vol.84
, Issue.5
, pp. 1521-1552
-
-
Francis, J.1
Yu, M.2
-
81
-
-
0036990914
-
The relation between auditors' fees for nonaudit services and earnings management
-
Frankel, R., M. Johnson, and 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.1
Johnson, M.2
Nelson, K.3
-
82
-
-
77955426498
-
The auditor's strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship
-
Gibbins, M., S. McCracken, and S. Salterio. 2010. The auditor's strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society 35 (6): 579-595.
-
(2010)
Accounting, Organizations and Society
, vol.35
, Issue.6
, pp. 579-595
-
-
Gibbins, M.1
McCracken, S.2
Salterio, S.3
-
83
-
-
80051744917
-
The PCAOB's first seven years: A retrospection
-
Gradison, B., and R. Boster. 2010. The PCAOB's first seven years: A retrospection. Current Issues in Auditing 4 (1): A9-A20.
-
(2010)
Current Issues in Auditing
, vol.4
, Issue.1
-
-
Gradison, B.1
Boster, R.2
-
84
-
-
0004296209
-
-
6th edition. Upper Saddle River, NJ: Prentice Hall
-
Greene, W. 2007. Econometric Analysis. 6th edition. Upper Saddle River, NJ: Prentice Hall.
-
(2007)
Econometric Analysis
-
-
Greene, W.1
-
86
-
-
36749019859
-
Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes-Oxley Act of 2002
-
Hammersley, J., L. Myers, and C. Shakespeare. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes-Oxley Act of 2002. Review of Accounting Studies 13 (1): 141-165.
-
(2008)
Review of Accounting Studies
, vol.13
, Issue.1
, pp. 141-165
-
-
Hammersley, J.1
Myers, L.2
Shakespeare, C.3
-
87
-
-
0000250716
-
Specification tests in econometrics
-
Hausman, J. 1978. Specification tests in econometrics. Econometrica 46 (6): 1251-1271.
-
(1978)
Econometrica
, vol.46
, Issue.6
, pp. 1251-1271
-
-
Hausman, J.1
-
88
-
-
0001097675
-
Varieties of selection bias
-
Heckman, J. 1990. Varieties of selection bias. The American Economic Review 80 (2): 313-318.
-
(1990)
The American Economic Review
, vol.80
, Issue.2
, pp. 313-318
-
-
Heckman, J.1
-
89
-
-
1842533946
-
Using matching, instrumental variables, and control functions to estimate economic choice models
-
Heckman, J., and S. Navarro-Lozano. 2004. Using matching, instrumental variables, and control functions to estimate economic choice models. The Review of Economics and Statistics 86 (1): 30-57.
-
(2004)
The Review of Economics and Statistics
, vol.86
, Issue.1
, pp. 30-57
-
-
Heckman, J.1
Navarro-Lozano, S.2
-
90
-
-
0001042209
-
A review of accounting research on cognitive characteristics
-
Ho, J., and R. Waymond. 1993. A review of accounting research on cognitive characteristics. Journal of Accounting Literature 12: 101-130.
-
(1993)
Journal of Accounting Literature
, vol.12
, pp. 101-130
-
-
Ho, J.1
Waymond, R.2
-
91
-
-
69949179596
-
The role of audit committees in managing relationships with external auditors and SOX: Evidence from the U.S
-
Hoitash, R., and U. Hoitash. 2009. The role of audit committees in managing relationships with external auditors and SOX: Evidence from the U.S. Managerial Auditing Journal 24 (4): 368-397.
-
(2009)
Managerial Auditing Journal
, vol.24
, Issue.4
, pp. 368-397
-
-
Hoitash, R.1
Hoitash, U.2
-
92
-
-
44649135736
-
Internal control quality and audit pricing under the Sarbanes-Oxley Act
-
Hoitash, R., U. Hoitash, and J. Bedard. 2008. Internal control quality and audit pricing under the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 27 (1): 105-126.
-
(2008)
Auditing: A Journal of Practice & Theory
, vol.27
, Issue.1
, pp. 105-126
-
-
Hoitash, R.1
Hoitash, U.2
Bedard, J.3
-
93
-
-
67650711682
-
Corporate governance and internal control over financial reporting: A comparison of regulatory regimes
-
Hoitash, R., U. Hoitash, and J. Bedard. 2009. Corporate governance and internal control over financial reporting: A comparison of regulatory regimes. The Accounting Review 84 (3): 839-867.
-
(2009)
The Accounting Review
, vol.84
, Issue.3
, pp. 839-867
-
-
Hoitash, R.1
Hoitash, U.2
Bedard, J.3
-
94
-
-
77956568671
-
Development of a scale to measure professional skepticism
-
Hurtt, R. Kathy. 2010. Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory 29 (1): 149-171.
-
(2010)
Auditing: A Journal of Practice & Theory
, vol.29
, Issue.1
, pp. 149-171
-
-
Hurtt, R.K.1
-
95
-
-
77951875703
-
A field experiment comparing the outcomes of three fraud brainstorming procedures: Nominal group, round robin, and open discussion
-
Hutton, J., and A. Gold. 2010. A field experiment comparing the outcomes of three fraud brainstorming procedures: Nominal group, round robin, and open discussion. The Accounting Review 85 (3): 911-935.
-
(2010)
The Accounting Review
, vol.85
, Issue.3
, pp. 911-935
-
-
Hutton, J.1
Gold, A.2
-
96
-
-
77955908253
-
-
International Organization of Securities Commissions (IOSCO), Available at
-
International Organization of Securities Commissions (IOSCO). 2009. Transparency of Firms That Audit Public Companies: Consultation Report. Available at: http://www.iosco.org/library/pubdocs/pdf/IOSCOPD302.pdf.
-
(2009)
Transparency of Firms That Audit Public Companies: Consultation Report
-
-
-
98
-
-
0000862461
-
Earnings management during import relief investigations
-
Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (2): 193-228.
-
(1991)
Journal of Accounting Research
, vol.29
, Issue.2
, pp. 193-228
-
-
Jones, J.1
-
99
-
-
70350375270
-
Estimation and empirical properties of a firm-year measure of accounting conservatism
-
Kahn, M., and R. Watts. 2009. Estimation and empirical properties of a firm-year measure of accounting conservatism. Journal of Accounting and Economics 48 (2-3): 132-150.
-
(2009)
Journal of Accounting and Economics
, vol.48
, Issue.2-3
, pp. 132-150
-
-
Kahn, M.1
Watts, R.2
-
100
-
-
80051726082
-
-
Working paper, Indian School of Business, National University of Singapore, and Singapore Management University
-
Kallapur, S., S. Sankaraguruswamy, and Y. Zang. 2010. Audit market competition and audit quality. Working paper, Indian School of Business, National University of Singapore, and Singapore Management University.
-
(2010)
Audit Market Competition and Audit Quality
-
-
Kallapur, S.1
Sankaraguruswamy, S.2
Zang, Y.3
-
101
-
-
34547423522
-
Are Big 4 audits in ASEAN countries of higher quality than non-Big 4 audits?
-
Khurana, I., and K. K. Raman. 2004. Are Big 4 audits in ASEAN countries of higher quality than non-Big 4 audits? Asia Pacific Journal of Accounting and Economics 11 (2): 139-165.
-
(2004)
Asia Pacific Journal of Accounting and Economics
, vol.11
, Issue.2
, pp. 139-165
-
-
Khurana, I.1
Raman, K.K.2
-
102
-
-
38249042365
-
Audit technology and preferences for auditing standards
-
Kinney, W. 1986. Audit technology and preferences for auditing standards. Journal of Accounting and Economics 8 (1): 73-89.
-
(1986)
Journal of Accounting and Economics
, vol.8
, Issue.1
, pp. 73-89
-
-
Kinney, W.1
-
103
-
-
2642518118
-
Auditor independence, non-audit services, and restatements: Was the U.S. government right?
-
Kinney, W., Z-V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research 42 (3): 561-588.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.3
, pp. 561-588
-
-
Kinney, W.1
Palmrose, Z.-V.2
Scholz, S.3
-
104
-
-
0041082185
-
Regression analysis in auditing: A comparison of alternative investigation rules
-
Kinney, W., and G. Salamon. 1982. Regression analysis in auditing: A comparison of alternative investigation rules. Journal of Accounting Research 20 (2, part I): 350-366.
-
(1982)
Journal of Accounting Research
, vol.20
, Issue.2 PART I
, pp. 350-366
-
-
Kinney, W.1
Salamon, G.2
-
105
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (3): 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, Issue.3
, pp. 375-400
-
-
Klein, A.1
-
106
-
-
25844475944
-
An analysis of alternative error assumptions in modeling the reliability of accounting systems
-
Knechel, W. R. 1985. An analysis of alternative error assumptions in modeling the reliability of accounting systems. Journal of Accounting Research 23 (1): 194-212.
-
(1985)
Journal of Accounting Research
, vol.23
, Issue.1
, pp. 194-212
-
-
Knechel, W.R.1
-
107
-
-
72149114344
-
A modified audit production framework: Evaluating the relative efficiency of audit engagements
-
Knechel, W. R., P. Rouse, and C. Schelleman. 2009. A modified audit production framework: Evaluating the relative efficiency of audit engagements. The Accounting Review 84 (5): 1607-1638.
-
(2009)
The Accounting Review
, vol.84
, Issue.5
, pp. 1607-1638
-
-
Knechel, W.R.1
Rouse, P.2
Schelleman, C.3
-
108
-
-
21344486910
-
Auditor switching and conservatism
-
Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review 69 (1): 200-215.
-
(1994)
The Accounting Review
, vol.69
, Issue.1
, pp. 200-215
-
-
Krishnan, J.1
-
110
-
-
2642550036
-
Fees paid to audit firms, accrual choices, and corporate governance
-
Larcker, D., and S. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research 42 (3): 625-658.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.3
, pp. 625-658
-
-
Larcker, D.1
Richardson, S.2
-
111
-
-
76849107687
-
On the use of instrumental variables in accounting research
-
Larcker, D., and T. Rusticus. 2010. On the use of instrumental variables in accounting research. Journal of Accounting and Economics 49 (3): 186-205.
-
(2010)
Journal of Accounting and Economics
, vol.49
, Issue.3
, pp. 186-205
-
-
Larcker, D.1
Rusticus, T.2
-
112
-
-
79952665095
-
Can Big 4 and non-Big 4 differences in audit-quality proxies be attributed to client characteristics?
-
Lawrence, A., M. Minutti-Meza, and P. Zhang. 2011. Can Big 4 and non-Big 4 differences in audit-quality proxies be attributed to client characteristics? The Accounting Review 86 (1): 259-288.
-
(2011)
The Accounting Review
, vol.86
, Issue.1
, pp. 259-288
-
-
Lawrence, A.1
Minutti-Meza, M.2
Zhang, P.3
-
113
-
-
3142615898
-
The effect of the Private Litigation Reform Act of 1995 on accounting discretion of client managers of Big 6 and non-Big 6 auditors
-
Lee, H., and V. Mande. 2003. The effect of the Private Litigation Reform Act of 1995 on accounting discretion of client managers of Big 6 and non-Big 6 auditors. Auditing: A Journal of Practice & Theory 22 (1): 93-108.
-
(2003)
Auditing: A Journal of Practice & Theory
, vol.22
, Issue.1
, pp. 93-108
-
-
Lee, H.1
Mande, V.2
-
114
-
-
0008409715
-
Are large auditors more accurate than small auditors?
-
Lennox, C. 1999. Are large auditors more accurate than small auditors? Accounting and Business Research 29 (3): 217-227.
-
(1999)
Accounting and Business Research
, vol.29
, Issue.3
, pp. 217-227
-
-
Lennox, C.1
-
115
-
-
17544379794
-
Audit quality and executive officers' affiliations with CPA firms
-
Lennox, C. 2005. Audit quality and executive officers' affiliations with CPA firms. Journal of Accounting and Economics 21 (1): 205-231.
-
(2005)
Journal of Accounting and Economics
, vol.21
, Issue.1
, pp. 205-231
-
-
Lennox, C.1
-
117
-
-
73949102918
-
Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms
-
Lennox, C., and J. Pittman. 2010. Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics 49 (1-2): 84-103.
-
(2010)
Journal of Accounting and Economics
, vol.49
, Issue.1-2
, pp. 84-103
-
-
Lennox, C.1
Pittman, J.2
-
118
-
-
0004239766
-
-
Speech delivered at New York University, Center for Law and Business, September 28. Available at
-
Levitt, A. 1998. The numbers game. Speech delivered at New York University, Center for Law and Business, September 28. Available at: http://www.sec.gov/news/speech/speecharchive/1998/spch220.txt.
-
(1998)
The Numbers Game
-
-
Levitt, A.1
-
121
-
-
38249003790
-
Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
-
Libby, R., and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society 18 (5): 425-450.
-
(1993)
Accounting, Organizations and Society
, vol.18
, Issue.5
, pp. 425-450
-
-
Libby, R.1
Luft, J.2
-
122
-
-
18944389736
-
Profit sharing in an audit oligopoly
-
Liu, X., and D. Simunic. 2005. Profit sharing in an audit oligopoly. The Accounting Review 80 (2): 677-702.
-
(2005)
The Accounting Review
, vol.80
, Issue.2
, pp. 677-702
-
-
Liu, X.1
Simunic, D.2
-
123
-
-
0001810902
-
The information content of audit qualifications
-
Loudder, M., I. Khurana, R. Sawyers, C. Cordery, C. Johnson, J. Lowe, and R. Wunderle. 1992. The information content of audit qualifications. Auditing: A Journal of Practice & Theory 11 (1): 69-82.
-
(1992)
Auditing: A Journal of Practice & Theory
, vol.11
, Issue.1
, pp. 69-82
-
-
Loudder, M.1
Khurana, I.2
Sawyers, R.3
Cordery, C.4
Johnson, C.5
Lowe, J.6
Wunderle, R.7
-
124
-
-
1342330550
-
The effects of industry specialization on audit risk assessments and audit-planning decisions
-
Low, K. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. The Accounting Review 79 (1): 201-219.
-
(2004)
The Accounting Review
, vol.79
, Issue.1
, pp. 201-219
-
-
Low, K.1
-
125
-
-
4444371197
-
Does auditor quality and tenure matter to investors? Evidence from the bond market
-
Mansi, S., W. Maxwell, and D. Miller. 2004. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research 42 (4): 755-793.
-
(2004)
Journal of Accounting Research
, vol.42
, Issue.4
, pp. 755-793
-
-
Mansi, S.1
Maxwell, W.2
Miller, D.3
-
126
-
-
8744318685
-
Former audit partners and abnormal accruals
-
Menon, K., and D. Williams. 2004. Former audit partners and abnormal accruals. The Accounting Review 79 (4): 1095-1118.
-
(2004)
The Accounting Review
, vol.79
, Issue.4
, pp. 1095-1118
-
-
Menon, K.1
Williams, D.2
-
128
-
-
0043166151
-
Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?
-
Myers, J., L. Myers, and T. 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 (3): 779-799.
-
(2003)
The Accounting Review
, vol.78
, Issue.3
, pp. 779-799
-
-
Myers, J.1
Myers, L.2
Omer, T.3
-
129
-
-
33745030430
-
Behavioral evidence on the effects of principles- and rules-based standards
-
Nelson, M. 2003. Behavioral evidence on the effects of principles- and rules-based standards. Auditing: A Journal of Practice & Theory 17 (1): 91-104.
-
(2003)
Auditing: A Journal of Practice & Theory
, vol.17
, Issue.1
, pp. 91-104
-
-
Nelson, M.1
-
130
-
-
77249169944
-
A model and literature review of professional skepticism in auditing
-
Nelson, M. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28 (2): 1-34.
-
(2009)
Auditing: A Journal of Practice & Theory
, vol.28
, Issue.2
, pp. 1-34
-
-
Nelson, M.1
-
131
-
-
0036993738
-
Evidence from auditors about managers' and auditors' earnings management decisions
-
Nelson, M., J. Elliott, and R. Tarpley. 2002. Evidence from auditors about managers' and auditors' earnings management decisions. The Accounting Review 77 (Supplement): 175-202.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 175-202
-
-
Nelson, M.1
Elliott, J.2
Tarpley, R.3
-
132
-
-
33645743439
-
Judgment and decision making research auditing: A task, person, and interpersonal interaction perspective
-
Nelson, M., and H. Tan. 2005. Judgment and decision making research auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory 24 (Supplement): 41-71.
-
(2005)
Auditing: A Journal of Practice & Theory
, vol.24
, Issue.SUPPL.
, pp. 41-71
-
-
Nelson, M.1
Tan, H.2
-
133
-
-
25844480275
-
Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors
-
Neter, J., R. Leitch, and S. Fienberg. 1978. Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors. The Accounting Review 53 (1): 77-93.
-
(1978)
The Accounting Review
, vol.53
, Issue.1
, pp. 77-93
-
-
Neter, J.1
Leitch, R.2
Fienberg, S.3
-
134
-
-
23244461577
-
The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details?
-
O'Donnell, E., and J. Schultz. 2005. The halo effect in business risk audits: Can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review 80 (3): 921-38.
-
(2005)
The Accounting Review
, vol.80
, Issue.3
, pp. 921-938
-
-
O'Donnell, E.1
Schultz, J.2
-
135
-
-
21844525506
-
The production of audit services: Evidence from a major accounting firm
-
O'Keefe, T., D. Simunic, and M. Stein. 1994. The production of audit services: Evidence from a major accounting firm. Journal of Accounting Research 32 (2): 241-261.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.2
, pp. 241-261
-
-
O'Keefe, T.1
Simunic, D.2
Stein, M.3
-
136
-
-
0000774004
-
The control problem in public accounting firms: An empirical study of the impact of leadership style
-
Otley, D., and B. Pierce. 1995. The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society 20 (5): 405-420.
-
(1995)
Accounting, Organizations and Society
, vol.20
, Issue.5
, pp. 405-420
-
-
Otley, D.1
Pierce, B.2
-
137
-
-
80051774257
-
-
Oxera Consulting., Audit Market: Prepared for the Department of Trade and Industry and Financial Reporting Council. Oxford, UK: Oxera Consulting. Available at
-
Oxera Consulting. 2006. Competition and Choice in the U.K. Audit Market: Prepared for the Department of Trade and Industry and Financial Reporting Council. Oxford, UK: Oxera Consulting. Available at: http://www.frc.org.uk/images/uploaded/documents/Competition%20and%20choice%20in%20the%20UK%20audit%20market1.pdf.
-
(2006)
Competition and Choice in the U.K
-
-
-
139
-
-
0002328531
-
Litigation and independent auditors: The role of business failures and management fraud
-
Palmrose, Z-V. 1987. Litigation and independent auditors: The role of business failures and management fraud. Auditing: A Journal of Practice & Theory 6 (2): 90-103.
-
(1987)
Auditing: A Journal of Practice & Theory
, vol.6
, Issue.2
, pp. 90-103
-
-
Palmrose, Z.-V.1
-
140
-
-
0002055340
-
An analysis of auditor litigation and audit service quality
-
Palmrose, Z-V. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63 (1): 55-73.
-
(1988)
The Accounting Review
, vol.63
, Issue.1
, pp. 55-73
-
-
Palmrose, Z.-V.1
-
142
-
-
33847030673
-
It's all about audit quality: Perspectives on strategicsystems auditing
-
Peecher, M., R. Schwartz, and I. Solomon. 2007. It's all about audit quality: Perspectives on strategicsystems auditing. Accounting, Organizations and Society 32 (4-5): 463-485.
-
(2007)
Accounting, Organizations and Society
, vol.32
, Issue.4-5
, pp. 463-485
-
-
Peecher, M.1
Schwartz, R.2
Solomon, I.3
-
143
-
-
1342286168
-
The impact of auditor's reputation on the cost of financing
-
Pittman, J., and S. Fortin. 2004. The impact of auditor's reputation on the cost of financing. Journal of Accounting and Economics 37 (1): 113-136.
-
(2004)
Journal of Accounting and Economics
, vol.37
, Issue.1
, pp. 113-136
-
-
Pittman, J.1
Fortin, S.2
-
144
-
-
0000919101
-
Educating accountants: Towards a critical ethnography
-
Power, M. 1991. Educating accountants: Towards a critical ethnography. Accounting, Organizations and Society 16 (4): 333-353.
-
(1991)
Accounting, Organizations and Society
, vol.16
, Issue.4
, pp. 333-353
-
-
Power, M.1
-
145
-
-
84923218802
-
-
Working paper, Rice University, Texas A&M University, and Brigham Young University
-
Price, R., N. Sharp, and D. Wood. 2010. Detecting and predicting accounting irregularities: A comparison of commercial and academic risk measures. Working paper, Rice University, Texas A&M University, and Brigham Young University.
-
(2010)
Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures
-
-
Price, R.1
Sharp, N.2
Wood, D.3
-
146
-
-
54249132916
-
-
London, U.K.: Routledge
-
Quick, R., S. Turley, and M. Willekens. 2008. Auditing, Trust and Governance: Developing Regulation in Europe. London, U.K.: Routledge.
-
(2008)
Auditing, Trust and Governance: Developing Regulation in Europe
-
-
Quick, R.1
Turley, S.2
Willekens, M.3
-
147
-
-
77953044764
-
National and office-specific measures of auditor industry expertise and effects on audit quality
-
Reichelt, J. K., and D. Wang. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48 (3): 647-686.
-
(2010)
Journal of Accounting Research
, vol.48
, Issue.3
, pp. 647-686
-
-
Reichelt, J.K.1
Wang, D.2
-
148
-
-
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 (3): 375-400.
-
(2000)
Journal of Accounting and Economics
, vol.30
, Issue.3
, pp. 375-400
-
-
Reynolds, J.K.1
Francis, J.2
-
149
-
-
77951622706
-
The central role of the propensity score in observational studies for causal effects
-
Rosenbaum, P., and D. Rubin. 1983. The central role of the propensity score in observational studies for causal effects. Biometrika 70 (1): 41-55.
-
(1983)
Biometrika
, vol.70
, Issue.1
, pp. 41-55
-
-
Rosenbaum, P.1
Rubin, D.2
-
151
-
-
0036183815
-
Litigation risk and audit fees: Evidence from U.K. firms crosslisted on U.S. markets
-
Seetharaman, A., F. Gul, and S. Lynn. 2002. Litigation risk and audit fees: Evidence from U.K. firms crosslisted on U.S. markets. Journal of Accounting and Economics 33 (1): 91-115.
-
(2002)
Journal of Accounting and Economics
, vol.33
, Issue.1
, pp. 91-115
-
-
Seetharaman, A.1
Gul, F.2
Lynn, S.3
-
152
-
-
0030305172
-
Do stock prices reflect information in accruals and cash flows about future earnings?
-
Sloan, R. 1996. Do stock prices reflect information in accruals and cash flows about future earnings? The Accounting Review 71 (3): 289-315.
-
(1996)
The Accounting Review
, vol.71
, Issue.3
, pp. 289-315
-
-
Sloan, R.1
-
155
-
-
33847062000
-
Transnational regulation of professional services: Governance dynamics of field level organizational change
-
Suddaby, R., D. Cooper, and R. Greenwood. 2007. Transnational regulation of professional services: Governance dynamics of field level organizational change. Accounting, Organizations and Society 32 (4-5): 333-362.
-
(2007)
Accounting, Organizations and Society
, vol.32
, Issue.4-5
, pp. 333-362
-
-
Suddaby, R.1
Cooper, D.2
Greenwood, R.3
-
156
-
-
0000339581
-
The impact of auditing research on practice
-
Sullivan, J. 1993. The impact of auditing research on practice. Auditing: A Journal of Practice & Theory 12 (Supplement): 1-2.
-
(1993)
Auditing: A Journal of Practice & Theory
, vol.12
, Issue.SUPPL.
, pp. 1-2
-
-
Sullivan, J.1
-
157
-
-
37549030536
-
Concentration in publishing at top-tier business journals: Evidence and potential explanations
-
Swanson, E., C. Wolfe, and A. Zardkoohi. 2007. Concentration in publishing at top-tier business journals: Evidence and potential explanations. Contemporary Accounting Research 24 (4): 1255-89.
-
(2007)
Contemporary Accounting Research
, vol.24
, Issue.4
, pp. 1255-1289
-
-
Swanson, E.1
Wolfe, C.2
Zardkoohi, A.3
-
158
-
-
0000108948
-
Perceived auditor quality and the earnings response coefficient
-
Teoh, S., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68 (2): 346-366.
-
(1993)
The Accounting Review
, vol.68
, Issue.2
, pp. 346-366
-
-
Teoh, S.1
Wong, T.J.2
-
160
-
-
0002925453
-
The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment
-
Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice & Theory 13 (2): 56-69.
-
(1994)
Auditing: A Journal of Practice & Theory
, vol.13
, Issue.2
, pp. 56-69
-
-
Trompeter, G.1
-
161
-
-
0010736360
-
-
Monograph No. 3. Melbourne, Australia: Coopers & Lybrand and Accounting Association of Australia and New Zealand
-
Trotman, K. T. 1996. Research Methods for Judgment and Decision Making Research in Auditing. Monograph No. 3. Melbourne, Australia: Coopers & Lybrand and Accounting Association of Australia and New Zealand.
-
(1996)
Research Methods for Judgment and Decision Making Research in Auditing
-
-
Trotman, K.T.1
-
162
-
-
77952685805
-
-
United States Treasury, October 6. Available at
-
United States Treasury. 2008. Advisory Committee on the Auditing Profession: Final Report. October 6. Available at: http://www.treas.gov/about/organizational-structure/offices/Documents/final-report.pdf.
-
(2008)
Advisory Committee On the Auditing Profession: Final Report
-
-
-
163
-
-
0041473609
-
Do expert informational intermediaries add value? Evidence from auditors in microcap IPOs
-
Weber, J., and M. Willenborg. 2003. Do expert informational intermediaries add value? Evidence from auditors in microcap IPOs. Journal of Accounting Research 41 (4): 681-720.
-
(2003)
Journal of Accounting Research
, vol.41
, Issue.4
, pp. 681-720
-
-
Weber, J.1
Willenborg, M.2
-
164
-
-
0035639864
-
The mispricing of abnormal accruals
-
Xie, H. 2001. The mispricing of abnormal accruals. The Accounting Review 76 (3): 357-373.
-
(2001)
The Accounting Review
, vol.76
, Issue.3
, pp. 357-373
-
-
Xie, H.1
|