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Auditor Independence

Citations

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Cited by:

  1. Dennis H. Caplan & Michael Kirschenheiter, 2000. "Outsourcing and Audit Risk for Internal Audit Services," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 387-428, September.
  2. Marc Eulerich & Christian Lohmann & Stefanie Haustein & Dirk Tunger, 2014. "Die Entwicklung der betriebswirtschaftlichen Corporate Governance-Forschung im deutschsprachigen Raum — Eine State of the Art-Analyse auf der Basis bibliometrischer Daten," Schmalenbach Journal of Business Research, Springer, vol. 66(7), pages 567-600, November.
  3. Kraft, Pepa, 2015. "Do rating agencies cater? Evidence from rating-based contracts," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 264-283.
  4. Ganuza Juan-Jose & Gomez Fernando, 2006. "Caution, Children Crossing: Heterogeneity of Victim's Cost of Care and the Negligence Rule," Review of Law & Economics, De Gruyter, vol. 1(3), pages 365-397, January.
  5. Jeffrey W. Schatzberg & Galen R. Sevcik, 1994. "A Multiperiod Model and Experimental Evidence of Independence and “Lowballing†," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 137-174, June.
  6. M. Ezzamel & D. Gwilliam & K. Holland, 1996. "Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services," Accounting and Business Research, Taylor & Francis Journals, vol. 27(1), pages 3-16.
  7. Isaksson, Ann-Sofie & Bigsten, Arne, 2012. "Institution Building with Limited Resources: Establishing a Supreme Audit Institution in Rwanda," World Development, Elsevier, vol. 40(9), pages 1870-1881.
  8. Aleksandra Wasowska, 2013. "Heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego (Heuristics and cognitive biases as a reason of external audit failures)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 11(43), pages 189-202.
  9. Hubert Tondeur, 2003. "Les déterminants de la qualité des missions de commissariat aux comptes," Post-Print halshs-00582819, HAL.
  10. Kouroche Vafaï, 2012. "Supervision in Firms," Post-Print halshs-00768900, HAL.
  11. Kouroche Vafaï, 2012. "Supervision in Firms," Documents de travail du Centre d'Economie de la Sorbonne 12084, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
  12. Mohammad Hudaib & T.E. Cooke, 2005. "The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9‐10), pages 1703-1739, November.
  13. Chen, Anthony & Gong, James (Jianxin) & Lu, Richard (Hung-Yuan), 2020. "The effect of principles-based standards on financial statement comparability: The case of SFAS-142," Advances in accounting, Elsevier, vol. 49(C).
  14. Dan Palmon & Ephraim F. Sudit, 2009. "Commercial Insurance of Financial Disclosure: Auditors’ Independence, and Investors’ Protection," Group Decision and Negotiation, Springer, vol. 18(1), pages 27-40, January.
  15. Gabriele Gratton, 2013. "The Sound of Silence: Anti-Defamation Law and Political Corruption," Discussion Papers 2012-21A, School of Economics, The University of New South Wales.
  16. Atasi Basu & Randal Elder & Mohamed Onsi, 2012. "Reported earnings, auditor's opinion, and compensation: theory and evidence," Accounting and Business Research, Taylor & Francis Journals, vol. 42(1), pages 29-48, March.
  17. Kouroche Vafaï, 2012. "Supervision in Firms," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00768900, HAL.
  18. Dirk Tunger & Marc Eulerich, 2018. "Bibliometric analysis of corporate governance research in German-speaking countries: applying bibliometrics to business research using a custom-made database," Scientometrics, Springer;Akadémiai Kiadó, vol. 117(3), pages 2041-2059, December.
  19. Mark Schelker, 2013. "Auditors and Corporate Governance: Evidence from the Public Sector," Kyklos, Wiley Blackwell, vol. 66(2), pages 275-300, May.
  20. Reshma Kumari Tiwari & Jasojit Debnath, 2021. "Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India," Vikalpa: The Journal for Decision Makers, , vol. 46(3), pages 153-165, September.
  21. Mark A. Clatworthy & Howard J. Mellett & Michael J. Peel, 2008. "Changes in NHS Trust Audit and Non-Audit Fees," Public Money & Management, Taylor & Francis Journals, vol. 28(4), pages 199-205, August.
  22. Masuku, Micah B. & Kirsten, Johann F., 2004. "The role of trust in the performance of supply chains: A dyad analysis of smallholder farmers and processing firms in the sugar industry in Swaziland," Agrekon, Agricultural Economics Association of South Africa (AEASA), vol. 43(2), pages 1-15, June.
  23. Brozovsky, J. A. & Richardson, F. M., 1998. "The effects of information availability on the benefits accrued from enhancing audit-firm reputation," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 767-779, November.
  24. Arrunada, Benito & Paz-Ares, Candido, 1997. "Mandatory rotation of company auditors: A critical examination," International Review of Law and Economics, Elsevier, vol. 17(1), pages 31-61, March.
  25. Danielle E. Warren & Miguel Alzola, 2009. "Ensuring Independent Auditors: Increasing the Saliency of the Professional Identity," Group Decision and Negotiation, Springer, vol. 18(1), pages 41-56, January.
  26. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352.
  27. Alex Chu & Xingqiang Du & Guohua Jiang, 2011. "Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence," Journal of Business Ethics, Springer, vol. 102(1), pages 135-153, August.
  28. Joseph Bachar, 1989. "Auditing quality, signaling, and underwriting contracts," Contemporary Accounting Research, John Wiley & Sons, vol. 6(1), pages 216-241, September.
  29. Mark Schelker, 2009. "Auditor Terms and Term Limits in the Public Sector: Evidence from the US States," CREMA Working Paper Series 2009-19, Center for Research in Economics, Management and the Arts (CREMA).
  30. William D. Brink & Tim V. Eaton & Jonathan H. Grenier & Andrew Reffett, 2019. "Deterring Unethical Behavior in Online Labor Markets," Journal of Business Ethics, Springer, vol. 156(1), pages 71-88, April.
  31. repec:dau:papers:123456789/8473 is not listed on IDEAS
  32. Mark Schelker, 2012. "The influence of auditor term length and term limits on US state general obligation bond ratings," Public Choice, Springer, vol. 150(1), pages 27-49, January.
  33. Ganuza, Juan Jose & Gomez, Fernando, 2007. "Should we trust the gatekeepers?: Auditors' and lawyers' liability for clients' misconduct," International Review of Law and Economics, Elsevier, vol. 27(1), pages 96-109, March.
  34. Mohammad Hudaib & T.E. Cooke, 2005. "The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(9-10), pages 1703-1739.
  35. Barry E. Cushing, 1990. "Discussion of “Auditor independence judgments: A cognitive†developmental model and experimental evidenceâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 252-260, September.
  36. Lawrence A. Ponemon & David R.L. Gabhart, 1990. "Auditor independence judgments: A cognitive†developmental model and experimental evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 227-251, September.
  37. Chahine, Salim & Filatotchev, Igor, 2011. "The effects of corporate governance and audit and non-audit fees on IPO Value," The British Accounting Review, Elsevier, vol. 43(3), pages 155-172.
  38. Ann Vanstraelen, 2000. "Impact of renewable long-term audit mandates on audit quality," European Accounting Review, Taylor & Francis Journals, vol. 9(3), pages 419-442.
  39. Gabriele Gratton, 2012. "The Sound of Silence: Anti-Defamation Law and Political Corruption," Discussion Papers 2012-21, School of Economics, The University of New South Wales.
  40. Gratton, Gabriele, 2015. "The sound of silence: Political accountability and libel law," European Journal of Political Economy, Elsevier, vol. 37(C), pages 266-279.
  41. Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb, 2022. "Auditor independence: The effect of auditors’ quality control efforts and corporate governance," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  42. Gary S. Monroe & NG Juliana & Andrew J. Wellington, 1992. "Limiting Auditors‘ Liability: The Potential Consequences," Australian Accounting Review, CPA Australia, vol. 1(4), pages 16-26, November.
  43. Blankart, Carl Rudolf & Dams, Florian & Penton, Hannah & Kaló, Zoltán & Zemplényi, Antal & Shatrov, Kosta & Iskandar, Rowan & Federici, Carlo, 2021. "Regulatory and HTA early dialogues in medical devices," Health Policy, Elsevier, vol. 125(10), pages 1322-1329.
  44. Goodwin, Jenny, 2002. "Understanding Auditor-Client Relationships: A Multi-Faceted Analysis (Rutgers Series in Accounting Research); Gary Kleinman and Dan Palmon; Markus Wiener Publishers, Princeton, NJ, hardcover, 2001, pp," Journal of Economic Psychology, Elsevier, vol. 23(3), pages 429-432, June.
  45. Lamar Pierce & Michael W. Toffel, 2013. "The Role of Organizational Scope and Governance in Strengthening Private Monitoring," Organization Science, INFORMS, vol. 24(5), pages 1558-1584, October.
  46. Mark Schelker, 2016. "Unabhängige Finanzkontrolle in der Demokratie," CREMA Working Paper Series 2016-06, Center for Research in Economics, Management and the Arts (CREMA).
  47. John Christensen, 2010. "Conceptual frameworks of accounting from an information perspective," Accounting and Business Research, Taylor & Francis Journals, vol. 40(3), pages 287-299.
  48. Pascal Dumontier & Sonda Chtourou & Soumaya Ayedi, 2006. "La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien," Post-Print halshs-00548115, HAL.
  49. Christopher Bleibtreu & Ulrike Stefani, 2012. "The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services," Working Paper Series of the Department of Economics, University of Konstanz 2012-01, Department of Economics, University of Konstanz.
  50. Farkas, Maia & Murthy, Uday S., 2014. "Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 102-121.
  51. Mahami, Zouleykha & Mouloudj, Kamel, 2020. "Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective," MPRA Paper 108008, University Library of Munich, Germany, revised 30 Jun 2020.
  52. .Reiner Quick & Matthias Sattler, 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 310-343, June.
  53. Roger Meuwissen & Reiner Quick, 2009. "Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte," Schmalenbach Journal of Business Research, Springer, vol. 61(4), pages 382-415, June.
  54. Angelo Baglioni & Luca Colombo, 2009. "Managers’ Compensation And Misreporting: A Costly State Verification Approach," Economic Inquiry, Western Economic Association International, vol. 47(2), pages 278-289, April.
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