IDEAS home Printed from https://ideas.repec.org/r/eee/aosoci/v34y2009i6-7p868-873.html
   My bibliography  Save this item

Financial crisis and the silence of the auditors

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Brivot, Marion & Gendron, Yves, 2011. "Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 135-155, April.
  2. Aobdia, Daniel & Dou, Yiwei & Kim, Jungbae, 2021. "Public audit oversight and the originate-to-distribute model," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  3. Chen, Long & Krishnan, Gopal V. & Yu, Wei, 2018. "The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality," Advances in accounting, Elsevier, vol. 43(C), pages 14-31.
  4. Brennan, Niamh M., 2021. "Connecting earnings management to the real World:What happens in the black box of the boardroom?," The British Accounting Review, Elsevier, vol. 53(6).
  5. Komori, Naoko, 2015. "Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 141-156.
  6. Pollock, Neil & D'Adderio, Luciana & Williams, Robin & Leforestier, Ludovic, 2018. "Conforming or transforming? How organizations respond to multiple rankings," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 55-68.
  7. Darius Fatemi & John Hasseldine & Peggy Hite, 2020. "The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice," Journal of Business Ethics, Springer, vol. 164(1), pages 133-149, June.
  8. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2021. "Impression management and Big Four auditors: Scrutiny at a public inquiry," Accounting, Organizations and Society, Elsevier, vol. 88(C).
  9. Nora Muñoz-Izquierdo & María-del-Mar Camacho-Miñano & María-Jesús Segovia-Vargas & David Pascual-Ezama, 2019. "Is the External Audit Report Useful for Bankruptcy Prediction? Evidence Using Artificial Intelligence," IJFS, MDPI, vol. 7(2), pages 1-23, April.
  10. Kyle D. Allen & Drew B. Winters, 2021. "Auditor response to changing risk: money market funds during the financial crisis," Review of Quantitative Finance and Accounting, Springer, vol. 56(3), pages 1057-1086, April.
  11. repec:agr:journl:v:2(602):y:2015:i:2(602):p:275-284 is not listed on IDEAS
  12. Lect. Dr. Džiuljeta Ruškytė & Habil Marijona Barkauskaitė & Prof. Dr. Vytas Navickas, 2017. "Multiple Criteria Evaluation of Influence of Components of Entrepreneurship Education Programmes on Formation of Competencies," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 3, ejes_v3_i.
  13. Gabbioneta, Claudia & Greenwood, Royston & Mazzola, Pietro & Minoja, Mario, 2013. "The influence of the institutional context on corporate illegality," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 484-504.
  14. Ghio, Alessandro & McGuigan, Nicholas & Powell, Lisa, 2023. "The Queering Accounting Manifesto," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
  15. Matt Pinnuck, 2012. "A Review of the Role of Financial Reporting in the Global Financial Crisis," Australian Accounting Review, CPA Australia, vol. 22(1), pages 1-14, March.
  16. Ross Taplin & Yafang Zhao & Alistair Brown, 2014. "Failure of auditors: The lack of compliance for business combinations in China," Regulation & Governance, John Wiley & Sons, vol. 8(3), pages 310-331, September.
  17. Whittle, Andrea & Carter, Chris & Mueller, Frank, 2014. "‘Above the fray’: Interests, discourse and legitimacy in the audit field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 783-802.
  18. Pernilla Broberg & Torbjörn Tagesson & Daniela Argento & Niclas Gyllengahm & Ola Mårtensson, 2017. "Explaining the influence of time budget pressure on audit quality in Sweden," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 331-350, June.
  19. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
  20. Cooper, Christine, 2015. "Accounting for the fictitious: A Marxist contribution to understanding accounting's roles in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 63-82.
  21. Crawford, Louise, 2019. "Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
  22. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
  23. Ahmed, Shakeel & Bangassa, Kenbata & Akbar, Saeed, 2020. "A study on trust restoration efforts in the UK retail banking industry," The British Accounting Review, Elsevier, vol. 52(1).
  24. Maroun, Warren & van Zijl, Wayne, 2016. "Isomorphism and resistance in implementing IFRS 10 and IFRS 12," The British Accounting Review, Elsevier, vol. 48(2), pages 220-239.
  25. TOTH Kornel & HERCZEG Adrienn, 2015. "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 968-975, July.
  26. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
  27. Cédric Lesage & Soraya Bel Haj Ali, 2018. "Que disent les auditeurs quand ils ne sont plus silencieux? Le rôle des vertus face aux menaces contre l’éthique des auditeurs," Post-Print hal-01907972, HAL.
  28. Giuseppe Ianniello, 2015. "The effects of board and auditor independence on earnings quality: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 229-253, February.
  29. Bert Scholtens & Feng‐Ching Kang, 2013. "Corporate Social Responsibility and Earnings Management: Evidence from Asian Economies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(2), pages 95-112, March.
  30. Inga Chira, 2014. "Bad news and bank performance during the 2008 financial crisis," Applied Financial Economics, Taylor & Francis Journals, vol. 24(18), pages 1187-1198, September.
  31. Dunne, Neil J. & Brennan, Niamh M. & Kirwan, Collette E., 2023. "How the Big Four maintain and defend logic equilibrium at concurrent performances," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
  32. Ahmed Eltweri & Alessio Faccia & Scott Foster, 2022. "International Standards on Auditing (ISAs) Adoption: An Institutional Perspective," Administrative Sciences, MDPI, vol. 12(3), pages 1-19, September.
  33. Gregory A. Liyanarachchi & Ralph Adler, 2011. "Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender," Australian Accounting Review, CPA Australia, vol. 21(2), pages 167-182, June.
  34. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
  35. Dermarkar, Simon & Hazgui, Mouna, 2022. "How auditors legitimize commercialism: A micro-discursive analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
  36. Muñoz-Izquierdo, Nora & Segovia-Vargas, María Jesús & Camacho-Miñano, María-del-Mar & Pascual-Ezama, David, 2019. "Explaining the causes of business failure using audit report disclosures," Journal of Business Research, Elsevier, vol. 98(C), pages 403-414.
  37. repec:mth:ijafr8:v:8:y:2018:i:2:p:166-178 is not listed on IDEAS
  38. Yang Xu & Alicia Liwei Jiang & Neil Fargher & Elizabeth Carson, 2011. "Audit Reports in Australia during the Global Financial Crisis," Australian Accounting Review, CPA Australia, vol. 21(1), pages 22-31, March.
  39. Joe Christopher & Philomena Leung & Shane Leong, 2017. "Can Employees Be Used to Overcome Independent Audit Limitations?," Australian Accounting Review, CPA Australia, vol. 27(4), pages 442-456, December.
  40. Yinka M. Salaudeen & Jide Ibikunle & Emmanuel Ib Chima, 2015. "Unethical Accounting Practice and Financial Reporting Quality: Evidence from Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 143-150, April.
  41. Canning, Mary & O’Dwyer, Brendan, 2013. "The dynamics of a regulatory space realignment: Strategic responses in a local context," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 169-194.
  42. Dana Simona Gherai & Diana Elisabeta Balaciu, 2011. "From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-3.
  43. Alvehus, Johan & Spicer, André, 2012. "Financialization as a strategy of workplace control in professional service firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 497-510.
  44. Beattie, Vivien & Fearnley, Stella & Hines, Tony, 2010. "Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners," SIRE Discussion Papers 2012-29, Scottish Institute for Research in Economics (SIRE).
  45. van Brenk, Herman & Renes, Remko & Trompeter, Gregory M., 2022. "Auditing in the public interest: Reforming the profession by building on the strengths of the existing accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
  46. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
  47. Duff, Angus, 2017. "Corporate social responsibility as a legitimacy maintenance strategy in the professional accountancy firm," The British Accounting Review, Elsevier, vol. 49(6), pages 513-531.
  48. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
  49. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
  50. Legoria, Joseph & Rosa, Gina & Soileau, Jared S., 2017. "Audit quality across non-audit service fee benchmarks: Evidence from material weakness opinions," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 97-108.
  51. Sankay Oboh, Collins, 2020. "The Influence Of Perceived System Of Justice, Magnitude Of Consequences And Social Consensus On Ethical Decision-Making Among Professional Accountants In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(2), pages 46-73, September.
  52. Humphrey, Christopher & Loft, Anne & Woods, Margaret, 2009. "The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 810-825, August.
  53. Anna Samsonova-Taddei & Javed Siddiqui, 2016. "Regulation and the Promotion of Audit Ethics: Analysis of the Content of the EU’s Policy," Journal of Business Ethics, Springer, vol. 139(1), pages 183-195, November.
  54. Florin DOBRE, 2016. "Interdependencies between corporate governance and financial audit: evidence from the Romanian Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 206-206, January.
  55. Michel Magnan & Garen Markarian, 2011. "Accounting, Governance and the Crisis: Is Risk the Missing Link?," European Accounting Review, Taylor & Francis Journals, vol. 20(2), pages 215-231.
  56. Daniel VILSANOIU & Mihaela SERBAN, 2010. "Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit," Informatica Economica, Academy of Economic Studies - Bucharest, Romania, vol. 14(1), pages 59-65.
  57. Holm, Claus & Zaman, Mahbub, 2012. "Regulating audit quality: Restoring trust and legitimacy," Accounting forum, Elsevier, vol. 36(1), pages 51-61.
  58. Elena DOBRE & Laura BRAD, 2015. "Financial audit – feckless for economic re-launch," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(603), S), pages 151-162, Summer.
  59. Smith-Lacroix, Jean-Hubert & Durocher, Sylvain & Gendron, Yves, 2012. "The erosion of jurisdiction: Auditing in a market value accounting regime," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 36-53.
  60. Sikka, Prem, 2015. "The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms," Accounting forum, Elsevier, vol. 39(1), pages 1-18.
  61. Nur Diana & Maslichah & M. Basjir & Arrozi Adhikara, 2023. "Mentorship Function to Reduce Turnover Intention in Public Accounting Firm," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 12, September.
  62. Nobert Osemeke & Louis Osemeke, 2017. "The role of auditors in the context of Nigerian environment," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(4), pages 299-317, November.
  63. Shahzad, Khurram & Pouw, Thierry & Rubbaniy, Ghulame & El-Temtamy, Osama, 2018. "Audit quality during the global financial crisis: The investors’ perspective," Research in International Business and Finance, Elsevier, vol. 45(C), pages 94-105.
  64. Brown, Alistair M., 2015. "A reporting compliance of national Fisheries Authority of Papua New Guinea," Marine Policy, Elsevier, vol. 51(C), pages 196-201.
  65. Samsonova-Taddei, Anna & Humphrey, Christopher, 2015. "Risk and the construction of a European audit policy agenda: The case of auditor liability," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 55-72.
  66. Jim-Yuh Huang & Kao-Yi Shen & Joseph C.P. Shieh & Gwo-Hshiung Tzeng, 2019. "Strengthen Financial Holding Companies’ Business Sustainability by Using a Hybrid Corporate Governance Evaluation Model," Sustainability, MDPI, vol. 11(3), pages 1-27, January.
  67. Chatzivgeri, Eleni & Chew, Lynsie & Crawford, Louise & Gordon, Martyn & Haslam, Jim, 2020. "Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  68. Fatih Tuluk, 2021. "Collateral Misrepresentation, External Auditing, and Optimal Supervisory Policy," Open Economies Review, Springer, vol. 32(5), pages 975-1016, November.
  69. Miley, Frances & Read, Andrew, 2021. "Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18," The British Accounting Review, Elsevier, vol. 53(2).
  70. Maroun, Warren & Atkins, Jill, 2014. "Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality?," The British Accounting Review, Elsevier, vol. 46(3), pages 248-263.
  71. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.
  72. Neculai Tabara & Alina Rusu, 2011. "The role of accounting in the global financial crisis. Assumptions and realities," EuroEconomica, Danubius University of Galati, issue 29, pages 16-22, August.
  73. Christopher Bleibtreu & Stephan Ulrike Stefani, 2013. "The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence," Working Paper Series of the Department of Economics, University of Konstanz 2013-14, Department of Economics, University of Konstanz.
  74. Musa Success Jibrin & Success Ejura Blessing & Iyaji Danjuma, 2014. "The Role of Auditors in the Recent Nigerian Banking Crisis," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(3), pages 231-251, March.
  75. Daniel Prajogo & Pavel Castka & Cory Searcy, 2021. "Paymasters and Assurance Providers: Exploring Firms’ Discretion in Selecting Non-financial Auditors," Journal of Business Ethics, Springer, vol. 173(4), pages 795-811, November.
  76. Victor Motta, 2017. "Are SMEs in the hospitality industry less likely to experience credit constraint than other industries in the service sector? Evidence from Latin America," Tourism Economics, , vol. 23(7), pages 1398-1418, November.
  77. Florin DOBRE, 2015. "Are financial audit elements and corporate governance policies solutions for the economic crisis?," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(603), S), pages 275-284, Summer.
  78. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
  79. Paul Tanyi & Jack Cathey, 2024. "The audit of banks in the USA: Has it changed since the financial crisis?," Journal of Banking Regulation, Palgrave Macmillan, vol. 25(4), pages 378-403, December.
  80. Harber, Michael & Maroun, Warren & de Ricquebourg, Alan Duboisée, 2023. "Audit firm executives under pressure: A discursive analysis of legitimisation and resistance to reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  81. Annisette, Marcia & Prasad, Ajnesh, 2017. "Critical accounting research in hyper-racial times," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 5-19.
  82. Chwastiak, Michele, 2013. "Profiting from destruction: The Iraq reconstruction, auditing and the management of fraud," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 32-43.
  83. Gérald Lobo & Luc Paugam & Lana Zhang & Jean-François Casta, 2013. "Effect Of Joint Auditor Pair On Conserv A Tism: Evidence From Impairment Tests," Post-Print hal-00993007, HAL.
  84. Sanoran, Kanyarat (Lek), 2018. "Auditors’ going concern reporting accuracy during and after the global financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 164-178.
  85. Proho Mahir, 2023. "Going concern assessment: a literature review," Journal of Forensic Accounting Profession, Sciendo, vol. 3(2), pages 48-62, December.
  86. Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
  87. Stringfellow, Lindsay & McMeeking, Kevin & Maclean, Mairi, 2015. "From four to zero? The social mechanisms of symbolic domination in the UK accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 86-100.
  88. Florin DOBRE & Adriana Florina POPA & Ada Lorena NICULIÞÃ, 2013. "What Exactly Financial Auditors Report Give the Divergence Between Ethics, Social Responsibility and Financial Performance. Is the Audit Profession Still Sustainable?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 63-70, March.
  89. repec:agr:journl:v:2(602):y:2015:i:2(602):p:151-162 is not listed on IDEAS
  90. Nor Nadia Normahazan & Intan Salwani Mohamed & Nabilah Rozzani, 2020. "Drivers Contributing to the Implementation of Generalized Audit Software (GAS) within Audit Firms in Malaysia," Business and Economic Research, Macrothink Institute, vol. 10(2), pages 341-354, June.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.