-
1
-
-
70349467903
-
The limitations of industry concentration measures constructed with Compustat data: implications for finance research
-
Ali A., Klasa S., Yeung E. The limitations of industry concentration measures constructed with Compustat data: implications for finance research. The Review of Financial Studies 2009, 22(10):3839-3871.
-
(2009)
The Review of Financial Studies
, vol.22
, Issue.10
, pp. 3839-3871
-
-
Ali, A.1
Klasa, S.2
Yeung, E.3
-
2
-
-
38249011497
-
Association between accounting performance measures and stock prices: A test of the life cycle hypothesis
-
Anthony J.H., Ramesh K. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics 1992, 15(2-3):203-227.
-
(1992)
Journal of Accounting and Economics
, vol.15
, Issue.2-3
, pp. 203-227
-
-
Anthony, J.H.1
Ramesh, K.2
-
3
-
-
0043076255
-
Do nonaudit services compromise auditor independence? Further evidence
-
Ashbaugh H., LaFond R., Mayhew B.W. 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.W.3
-
4
-
-
0031498155
-
Earnings management to avoid earnings decreases and losses
-
Burgstahler D., Dichev I. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 1997, 24(1):99-126.
-
(1997)
Journal of Accounting and Economics
, vol.24
, Issue.1
, pp. 99-126
-
-
Burgstahler, D.1
Dichev, I.2
-
5
-
-
33645580279
-
A political-economic analysis of auditor reporting and auditor switches
-
Chan K., Lin K., Mo P. A political-economic analysis of auditor reporting and auditor switches. Review of Accounting Studies 2006, 11(1):21-48.
-
(2006)
Review of Accounting Studies
, vol.11
, Issue.1
, pp. 21-48
-
-
Chan, K.1
Lin, K.2
Mo, P.3
-
6
-
-
45849129871
-
Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?
-
Chen C.Y., Lin C.J., Lin Y.C. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?. Contemporary Accounting Research 2008, 25(2):415-445.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.2
, pp. 415-445
-
-
Chen, C.Y.1
Lin, C.J.2
Lin, Y.C.3
-
7
-
-
77149159106
-
Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis
-
Chen S., Sun S.Y.J., Wu D. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 2010, 85(1):127-158.
-
(2010)
The Accounting Review
, vol.85
, Issue.1
, pp. 127-158
-
-
Chen, S.1
Sun, S.Y.J.2
Wu, D.3
-
8
-
-
76249106582
-
Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan
-
Chi W., Huang H., Liao Y., Xie H. Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research 2009, 26(2):359-391.
-
(2009)
Contemporary Accounting Research
, vol.26
, Issue.2
, pp. 359-391
-
-
Chi, W.1
Huang, H.2
Liao, Y.3
Xie, H.4
-
9
-
-
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):931-955.
-
(2003)
The Accounting Review
, vol.78
, Issue.4
, pp. 931-955
-
-
Chung, H.1
Kallapur, S.2
-
13
-
-
0036997124
-
The quality of accruals and earnings: The role of accrual estimation errors
-
Dechow P.M., Dichev I.D. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 2002, 77(Supplement):35-59.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 35-59
-
-
Dechow, P.M.1
Dichev, I.D.2
-
15
-
-
0033473614
-
The impact of improved auditor independence on audit market concentration in China
-
DeFond M.L., Wong T.J., Li S. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 1999, 28(3):269-305.
-
(1999)
Journal of Accounting and Economics
, vol.28
, Issue.3
, pp. 269-305
-
-
DeFond, M.L.1
Wong, T.J.2
Li, S.3
-
16
-
-
0036026430
-
Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions
-
DeFond M.L., Raghunandan K., Subramanyam K.R. 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.L.1
Raghunandan, K.2
Subramanyam, K.R.3
-
18
-
-
0025624638
-
Taiwan and Gatt: The political, legal and economic issues raised by the possibility of Taiwan joining GATT
-
Feng Y. Taiwan and Gatt: The political, legal and economic issues raised by the possibility of Taiwan joining GATT. The World Economy 1990, 13(1):129-143.
-
(1990)
The World Economy
, vol.13
, Issue.1
, pp. 129-143
-
-
Feng, Y.1
-
20
-
-
34250828000
-
Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China
-
Firth M., Fung P.M.Y., Rui O.M. Ownership, two-tier board structure, and the informativeness of earnings - Evidence from China. Journal of Accounting and Public Policy 2007, 26(4):463-496.
-
(2007)
Journal of Accounting and Public Policy
, vol.26
, Issue.4
, pp. 463-496
-
-
Firth, M.1
Fung, P.M.Y.2
Rui, O.M.3
-
21
-
-
0000426492
-
The effect of audit firm size on audit prices: A study of the Australian market
-
Francis J.R. The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics 1984, 6(2):133-151.
-
(1984)
Journal of Accounting and Economics
, vol.6
, Issue.2
, pp. 133-151
-
-
Francis, J.R.1
-
22
-
-
0036990914
-
The relation between auditors' fees for nonaudit services and earnings management
-
Frankel R.M., Johnson M.F., Nelson K.K. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 2002, 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
-
23
-
-
34249029378
-
The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry
-
Gaver J.J., Paterson J.S. The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry. Journal of Accounting and Economics 2007, 43(2-3):299-320.
-
(2007)
Journal of Accounting and Economics
, vol.43
, Issue.2-3
, pp. 299-320
-
-
Gaver, J.J.1
Paterson, J.S.2
-
24
-
-
69749110971
-
Audit and non-audit fees and capital market perceptions of auditor independence
-
Ghosh A., Kallapur S., Moon D. Audit and non-audit fees and capital market perceptions of auditor independence. Journal of Accounting and Public Policy 2009, 28(5):369-385.
-
(2009)
Journal of Accounting and Public Policy
, vol.28
, Issue.5
, pp. 369-385
-
-
Ghosh, A.1
Kallapur, S.2
Moon, D.3
-
25
-
-
77951774244
-
Correcting for cross-sectional and time-series dependence in accounting research
-
Gow I.D., Ormazabal G., Taylor D.J. Correcting for cross-sectional and time-series dependence in accounting research. The Accounting Review 2010, 85(2):483-512.
-
(2010)
The Accounting Review
, vol.85
, Issue.2
, pp. 483-512
-
-
Gow, I.D.1
Ormazabal, G.2
Taylor, D.J.3
-
26
-
-
67349117849
-
Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise
-
Gul F.A., Fung S.Y.K., Jaggi B. Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise. Journal of Accounting and Economics 2009, 47(3):265-287.
-
(2009)
Journal of Accounting and Economics
, vol.47
, Issue.3
, pp. 265-287
-
-
Gul, F.A.1
Fung, S.Y.K.2
Jaggi, B.3
-
27
-
-
77951812476
-
Auditor independence in a private firm and low litigation risk setting
-
Hope O.-K., Langli J.C. Auditor independence in a private firm and low litigation risk setting. The Accounting Review 2010, 85(2):573-605.
-
(2010)
The Accounting Review
, vol.85
, Issue.2
, pp. 573-605
-
-
Hope, O.-K.1
Langli, J.C.2
-
28
-
-
33947140506
-
Client importance and non-Big 5 auditors' reporting decisions
-
Hunt A.K., Lulseged A. Client importance and non-Big 5 auditors' reporting decisions. Journal of Accounting and Public Policy 2007, 26(2):212-248.
-
(2007)
Journal of Accounting and Public Policy
, vol.26
, Issue.2
, pp. 212-248
-
-
Hunt, A.K.1
Lulseged, A.2
-
30
-
-
0036990826
-
Discussion of the relation between auditors' fees for nonaudit services and earnings management
-
Kinney W.R.J., Libby R. Discussion of the relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 2002, 77(Supplement):107-114.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 107-114
-
-
Kinney, W.R.J.1
Libby, R.2
-
32
-
-
62949231101
-
Does client importance affect auditor independence at the office level? Empirical evidence from going-concern opinions
-
Li C. Does client importance affect auditor independence at the office level? Empirical evidence from going-concern opinions. Contemporary Accounting Research 2009, 26(1):201-230.
-
(2009)
Contemporary Accounting Research
, vol.26
, Issue.1
, pp. 201-230
-
-
Li, C.1
-
33
-
-
84861011186
-
-
The insurance effect of audit services in a regulated market: A case analysis of Big 4 clients in China. City University of Hong Kong Working Paper.
-
Liu, F., Su, X., Wei, M., 2009. The insurance effect of audit services in a regulated market: A case analysis of Big 4 clients in China. City University of Hong Kong Working Paper.
-
(2009)
-
-
Liu, F.1
Su, X.2
Wei, M.3
-
34
-
-
0043166151
-
Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?
-
Myers J.N., Myers L.A., Omer T.C. Exploring the term of the 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.N.1
Myers, L.A.2
Omer, T.C.3
-
36
-
-
0000614555
-
Does size matter? The influence of large clients on office-level auditor reporting decisions
-
Reynolds J.K., Francis J.R. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 2001, 30(3):375-400.
-
(2001)
Journal of Accounting and Economics
, vol.30
, Issue.3
, pp. 375-400
-
-
Reynolds, J.K.1
Francis, J.R.2
-
37
-
-
0002868431
-
The pricing of audit services: Theory and evidence
-
Simunic D.A. The pricing of audit services: Theory and evidence. Journal of Accounting Research 1980, 18(1):161-190.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.1
, pp. 161-190
-
-
Simunic, D.A.1
-
38
-
-
0030305172
-
Do stock prices fully reflect information in accruals and cash flows about future earnings?
-
Sloan R.G. Do stock prices fully reflect information in accruals and cash flows about future earnings?. The Accounting Review 1996, 71(3):289-315.
-
(1996)
The Accounting Review
, vol.71
, Issue.3
, pp. 289-315
-
-
Sloan, R.G.1
-
39
-
-
48249136584
-
Does auditor reputation matter? The case of KPMG Germany and ComROAD AG
-
Weber J., Willenborg M., Zhang J. Does auditor reputation matter? The case of KPMG Germany and ComROAD AG. Journal of Accounting Research 2008, 46(4):941-972.
-
(2008)
Journal of Accounting Research
, vol.46
, Issue.4
, pp. 941-972
-
-
Weber, J.1
Willenborg, M.2
Zhang, J.3
-
40
-
-
0035639864
-
The mispricing of abnormal accruals
-
Xie H. The mispricing of abnormal accruals. The Accounting Review 2001, 76(3):357-373.
-
(2001)
The Accounting Review
, vol.76
, Issue.3
, pp. 357-373
-
-
Xie, H.1
|