The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism
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DOI: 10.1016/j.racreg.2011.06.006
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Cited by:
- Cahan, Steven & Hay, David & Li, Lina Z., 2021. "Audit firm merger and the strategic response by large audit firms," The British Accounting Review, Elsevier, vol. 53(3).
- Oler, Mitchell, 2014. "Accounting standard’s effectiveness on equity overstatement – Conservatism when it matters," Research in Accounting Regulation, Elsevier, vol. 26(1), pages 75-82.
- Weiss, Renee & Kalbers, Lawrence, 2013. "Determinants of auditor changes for non-accelerated filers," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 13-29.
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Keywords
Second-tier auditors; Big-N auditors; Accounting conservatism; Financial reporting quality; Asymmetric timeliness; Sarbanes-Oxley Act;All these keywords.
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