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Post-Enron Implicit Audit Reporting Standards: Sifting through the Evidence

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  • Piet Sercu
  • Heidi Bauwhede
  • Marleen Willekens

Abstract

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Suggested Citation

  • Piet Sercu & Heidi Bauwhede & Marleen Willekens, 2006. "Post-Enron Implicit Audit Reporting Standards: Sifting through the Evidence," De Economist, Springer, vol. 154(3), pages 389-403, September.
    • Handle: RePEc:kap:decono:v:154:y:2006:i:3:p:389-403
    DOI: 10.1007/s10645-006-9016-z
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    References listed on IDEAS

    as
    1. Palmrose, Zv, 1986. "Audit Fees And Auditor Size - Further Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 24(1), pages 97-110.
    2. Carcello, Jv & Palmrose, Zv, 1994. "Auditor Litigation And Modified Reporting On Bankrupt Clients," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 1-30.
    3. Messier, Wf, 1983. "The Effect Of Experience And Firm Type On Materiality Disclosure Judgments," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 611-618.
    4. Mutchler, JF & Hopwood, W & McKeown, JM, 1997. "The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies," Journal of Accounting Research, Wiley Blackwell, vol. 35(2), pages 295-310.
    5. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    6. Mark L. DeFond & K. Raghunandan & K.R. Subramanyam, 2002. "Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions," Journal of Accounting Research, Wiley Blackwell, vol. 40(4), pages 1247-1274, September.
    7. Zmijewski, Me, 1984. "Methodological Issues Related To The Estimation Of Financial Distress Prediction Models," Journal of Accounting Research, Wiley Blackwell, vol. 22, pages 59-82.
    8. Paul K. Chaney & Kirk L. Philipich, 2002. "Shredded Reputation: The Cost of Audit Failure," Journal of Accounting Research, Wiley Blackwell, vol. 40(4), pages 1221-1245, September.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. George Silviu CORDOȘ & Melinda Times FÜLÖP, 2014. "Audit Reporting And Corporate Governance: Links And Implications," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 146-154, April.

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    More about this item

    Keywords

    Auditor reporting; qualified/modified opinion; Enron; Andersen Data availability: All data are publicly available; G3; M4;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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