An empirical test of SEC enforcement in the audit market
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DOI: 10.1016/j.intaccaudtax.2017.12.007
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Citations
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Cited by:
- Chantziaras, Antonios & Koulikidou, Kleopatra & Leventis, Stergios, 2021. "The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
- Astrid Rudyanto, 2017. "Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia," GATR Journals afr147, Global Academy of Training and Research (GATR) Enterprise.
- Alessandro Zattoni & Emmanouil Dedoulis & Stergios Leventis & Hans Van Ees, 2020. "Corporate governance and institutions—A review and research agenda," Corporate Governance: An International Review, Wiley Blackwell, vol. 28(6), pages 465-487, November.
- Alrashidi, Rasheed & Baboukardos, Diogenis & Arun, Thankom, 2021. "Audit fees, non-audit fees and access to finance: Evidence from India," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
- Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto, 2021. "Income smoothing in European banks: The contrasting effects of monitoring mechanisms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 43(C).
- Shan, Yuan George & Troshani, Indrit & Tarca, Ann, 2019. "Managerial ownership, audit firm size, and audit fees: Australian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 18-36.
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More about this item
Keywords
SEC; Audit pricing; Enforcement probability; Audit market;All these keywords.
JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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