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The credibility of self-regulation: Evidence from the accounting profession's peer review program

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Cited by:

  1. Lennox, Clive & Pittman, Jeffrey, 2010. "Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 84-103, February.
  2. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics 4450, University of Munich, Department of Economics.
  3. Silvester Van Koten & Andreas Ortmann, 2016. "Self-Regulatory Organizations under the Shadow of Governmental Oversight: An Experimental Investigation," Research in Experimental Economics, in: Experiments in Organizational Economics, volume 19, pages 85-104, Emerald Group Publishing Limited.
  4. Löhlein, Lukas, 2016. "From peer review to PCAOB inspections: Regulating for audit quality in the U.S," Journal of Accounting Literature, Elsevier, vol. 36(C), pages 28-47.
  5. DeFond, Mark L., 2010. "How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews," Journal of Accounting and Economics, Elsevier, vol. 49(1-2), pages 104-108, February.
  6. Hanlon, Michelle & Shroff, Nemit, 2022. "Insights into auditor public oversight boards: Whether, how, and why they “work”," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  7. Moehrle, Stephen R. & Bolt-Lee, Cynthia & Reynolds-Moehrle, Jennifer A. & Williams, Thomas, 2013. "Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2010 academic literature," Research in Accounting Regulation, Elsevier, vol. 25(1), pages 53-76.
  8. Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7-8), pages 691-707, August.
  9. Yuan, Shuai & Zhang, Wuxue & Zhu, Kaiwen, 2023. "Place attachment, audit pricing and audit quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  10. Alan Kilgore & Renee Radich & Graeme Harrison, 2011. "The Relative Importance of Audit Quality Attributes," Australian Accounting Review, CPA Australia, vol. 21(3), pages 253-265, September.
  11. Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
  12. Wang, Yusiyu, 2019. "Regulation, protest, and spatial economics," Other publications TiSEM 809d31ac-b5a7-4e6c-b2eb-9, Tilburg University, School of Economics and Management.
  13. Cave, Jonathan & Marsden, Christopher, 2008. "Quis custodiet ipsos custodies in the Internet: self-regulation as a threat and a promise," MPRA Paper 83193, University Library of Munich, Germany.
  14. Carcello, Joseph V. & Hollingsworth, Carl & Mastrolia, Stacy A., 2011. "The effect of PCAOB inspections on Big 4 audit quality," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 85-96.
  15. DeFond, Mark L. & Lennox, Clive S., 2011. "The effect of SOX on small auditor exits and audit quality," Journal of Accounting and Economics, Elsevier, vol. 52(1), pages 21-40, June.
  16. Silvester Van Koten & Andreas Ortmann, 2013. "Self-regulating organizations under the shadow of governmental oversight: An experimental investigation," Discussion Papers 2013-13, School of Economics, The University of New South Wales.
  17. Löhlein, Lukas, 2016. "From peer review to PCAOB inspections: regulating for audit quality in the U.S," LSE Research Online Documents on Economics 67147, London School of Economics and Political Science, LSE Library.
  18. Devan Mescall & Fred Phillips & Regan N. Schmidt, 2017. "Does the Accounting Profession Discipline Its Members Differently After Public Scrutiny?," Journal of Business Ethics, Springer, vol. 142(2), pages 285-309, May.
  19. Dellaportas, Steven & Davenport, Laura, 2008. "Reflections on the public interest in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(7), pages 1080-1098.
  20. Aobdia, Daniel & Shroff, Nemit, 2017. "Regulatory oversight and auditor market share," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 262-287.
  21. Anantharaman, Divya, 2012. "Comparing self-regulation and statutory regulation: Evidence from the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 55-77.
  22. Ege, Matthew & Knechel, W. Robert & Lamoreaux, Phillip T. & Maksymov, Eldar, 2020. "A multi-method analysis of the PCAOB’s relationship with the audit profession," Accounting, Organizations and Society, Elsevier, vol. 84(C).
  23. Keith A. Houghton & Michael Kend & Christine Jubb, 2013. "The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers," Abacus, Accounting Foundation, University of Sydney, vol. 49(2), pages 139-160, June.
  24. Stefan Sundgren & Tobias Svanström, 2017. "Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting," European Accounting Review, Taylor & Francis Journals, vol. 26(4), pages 787-818, October.
  25. Abernathy, John L. & Barnes, Michael & Stefaniak, Chad, 2013. "A summary of 10 years of PCAOB research: What have we learned?," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 30-60.
  26. Nicoletti, Allison, 2018. "The effects of bank regulators and external auditors on loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 244-265.
  27. 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).
  28. Mouna Hazgui & Riadh Manita & Christine Pochet, 2010. "Les Defaillances Affectant La Qualite De L'Audit : Une Etude Qualitative Sur Le Marche Français," Post-Print hal-00479502, HAL.
  29. Cristina Fuentes & Manuel Illueca & Maria Pucheta-Martinez, 2015. "External investigations and disciplinary sanctions against auditors: the impact on audit quality," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 6(3), pages 313-347, August.
  30. Silvester Van Koten, 2015. "Self-Regulatory Organizations Under the Shadow of Governmental Oversight: Blossom Or Perish?," RSCAS Working Papers 2015/84, European University Institute.
  31. Chang, Wen-Ching & Chen, Jui-Pin, 2020. "Auditor sanction and reputation damage: Evidence from changes in non-client-company directorships," The British Accounting Review, Elsevier, vol. 52(3).
  32. Sabine Schenkelberg, 2020. "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 1-31, February.
  33. repec:mth:ijafr8:v:8:y:2018:i:4:p:384-398 is not listed on IDEAS
  34. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
  35. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  36. Stefan Sundgren & Tobias Svanström, 2013. "Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises," Accounting and Business Research, Taylor & Francis Journals, vol. 43(1), pages 31-55, February.
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