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Office Size of Big 4 Auditors and Client Restatements

Citations

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Cited by:

  1. Liu, Jie & Wu, Chonglin & Yuan, Lin & Liu, Jia, 2022. "Opening price manipulation and its value influences," International Review of Financial Analysis, Elsevier, vol. 83(C).
  2. 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.
  3. Monika Kussetya Ciptani & Mila Reyes & Regitha Seshanda Azizah, 2024. "Balancing Audit Quality to Auditees Cash Reserves: A Phenomenon in Indonesia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 824-835, April.
  4. Amina Zgarni & Hassouna Fadhila & Moez El Gaied, 2018. "Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(3), pages 169-169, February.
  5. Sharad Asthana, 2017. "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1003-1030, May.
  6. Guangming Gong & Liang Xiao & Si Xu & Xun Gong, 2019. "Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China," Journal of Business Ethics, Springer, vol. 158(3), pages 779-806, September.
  7. Li, Xudong (Daniel) & Sun, Lili & Ettredge, Michael, 2017. "Auditor selection following auditor turnover: Do peers' choices matter?," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 73-87.
  8. Jere R. Francis & Wei Wang, 2021. "Common Auditors and Private Bank Loans," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 793-832, March.
  9. Knechel, W. Robert & Thomas, Edward & Driskill, Matthew, 2020. "Understanding financial auditing from a service perspective," Accounting, Organizations and Society, Elsevier, vol. 81(C).
  10. Ettredge, Michael & Fuerherm, Elizabeth Emeigh & Li, Chan, 2014. "Fee pressure and audit quality," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 247-263.
  11. Jeffrey L. Callen & Xiaohua Fang, 2020. "Local Gambling Norms and Audit Pricing," Journal of Business Ethics, Springer, vol. 164(1), pages 151-173, June.
  12. Bouteska, Ahmed, 2019. "The effect of investor sentiment on market reactions to financial earnings restatements: Lessons from the United States," Journal of Behavioral and Experimental Finance, Elsevier, vol. 24(C).
  13. Adrienne Rhodes & Dan Russomanno, 2021. "Executive Accountants and the Reliability of Financial Reporting," Management Science, INFORMS, vol. 67(7), pages 4475-4504, July.
  14. Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2017. "The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 37-51.
  15. Jeroen van Raak & Erik Peek & Roger Meuwissen & Caren Schelleman, 2020. "The effect of audit market structure on audit quality and audit pricing in the private‐client market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 456-488, March.
  16. 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.
  17. Jeffrey Pittman & Yuping Zhao, 2020. "Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2145-2185, December.
  18. Xia, Yanchun & Wong, Sonia & Xin, Qingquan, 2024. "Auditor choice in reverse mergers: Evidence from China," The British Accounting Review, Elsevier, vol. 56(2).
  19. Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
  20. Marie Herly & Jan Bartholdy & Frank Thinggaard, 2020. "A re‐examination of accruals quality following restatements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(7-8), pages 882-909, July.
  21. Inder K. Khurana & Nathan G. Lundstrom & K. K. Raman, 2021. "PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 376-411, March.
  22. Lennox, Clive & Wang, Zi-Tian & Wu, Xi, 2018. "Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 21-40.
  23. Anastassia Fedyk & James Hodson & Natalya Khimich & Tatiana Fedyk, 2022. "Is artificial intelligence improving the audit process?," Review of Accounting Studies, Springer, vol. 27(3), pages 938-985, September.
  24. Mowchan, Michael J., 2023. "Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S," Accounting, Organizations and Society, Elsevier, vol. 108(C).
  25. Mark DeFond & David H. Erkens & Jieying Zhang, 2017. "Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching," Management Science, INFORMS, vol. 63(11), pages 3628-3649, November.
  26. Patrick Velte, 2023. "The impact of external auditors on firms’ financial restatements: a review of archival studies and implications for future research," Management Review Quarterly, Springer, vol. 73(3), pages 959-985, September.
  27. Claudia Catalina CIOCAN & Mihai CARP & Iuliana GEORGESCU, 2021. "The Determinants of the Financial Reporting Quality: Empirical Evidence for Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 19(162), pages 301-301, May.
  28. Jin Suk Heo & Soo Young Kwon & Hun‐Tong Tan, 2021. "Auditors' Responses to Workload Imbalance and the Impact on Audit Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 338-375, March.
  29. Shaw, Kenneth W. & Whitworth, James D., 2022. "Client importance and unconditional conservatism in complex accounting estimates," Advances in accounting, Elsevier, vol. 58(C).
  30. Joseph V. Carcello & Terry L. Neal & Lauren C. Reid & Jonathan E. Shipman, 2020. "Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments," Contemporary Accounting Research, John Wiley & Sons, vol. 37(1), pages 189-217, March.
  31. Goldman, Nathan C. & Harris, M. Kathleen & Omer, Thomas C., 2022. "Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts," Accounting, Organizations and Society, Elsevier, vol. 99(C).
  32. Du, Shuili & Xu, Xiaolu & Yu, Kun, 2020. "Does corporate social responsibility affect auditor-client contracting? Evidence from auditor selection and audit fees," Advances in accounting, Elsevier, vol. 51(C).
  33. Bryan, David B. & Mason, Terry W., 2020. "Earnings volatility and audit report lag," Advances in accounting, Elsevier, vol. 51(C).
  34. Philip Beaulieu & Louise Hayes & Lev M. Timoshenko, 2023. "Changes in accounting estimates: An update of priors or an earnings management strategy of “last resort”?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(3-4), pages 622-659, March.
  35. Yi (Dale) Fu & Youngdeok Lim & Elizabeth Carson, 2024. "Accounting firm office size and tax aggressiveness," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1183-1219, March.
  36. Chan Li & K. K. Raman & Lili Sun & Rong Yang, 2020. "The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 981-1009, April.
  37. Bryan, David B., 2017. "Organized labor, audit quality, and internal control," Advances in accounting, Elsevier, vol. 36(C), pages 11-26.
  38. Beck, Matthew J. & Gunn, Joshua L. & Hallman, Nicholas, 2019. "The geographic decentralization of audit firms and audit quality," Journal of Accounting and Economics, Elsevier, vol. 68(1).
  39. Chen, Ching-Lung & Weng, Pei-Yu & Chien, Chu-Yang, 2018. "Qualified foreign institutional investor ownership deregulation and the restatement of financial reports --- empirical findings from Taiwan," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 465-485.
  40. Yu-Ting Hsieh & Chan-Jane Lin & Hsihui Chang, 2022. "Does office size matter in client acceptance decisions? Evidence from big 4 accounting firms," Review of Quantitative Finance and Accounting, Springer, vol. 58(1), pages 383-407, January.
  41. Saeed Rabea Baatwah & Adel Ali Al-Qadasi, 2020. "Determinants of outsourced internal audit function: a further analysis," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 10(4), pages 629-659, December.
  42. Abernethy, Margaret A. & Jiang, Like & Kuang, Yu Flora, 2019. "Can organizational identification mitigate the CEO horizon problem?," Accounting, Organizations and Society, Elsevier, vol. 78(C).
  43. Christensen, Brant E. & Newton, Nathan J. & Wilkins, Michael S., 2021. "How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits," Accounting, Organizations and Society, Elsevier, vol. 92(C).
  44. Fakhroddin MohammadRezaei & Omid Faraji & Zahra Heidary, 2021. "Audit partner quality, audit opinions and restatements: evidence from Iran," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(2), pages 106-119, June.
  45. Dong Drew Li & Wenguang Lin & Pei-Yu Sun & Yunshu Tang & Zheng Cheng, 2024. "Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1291-1328, April.
  46. John Goodwin & Yigit Atilgan & Serif Aziz Simsir & Kamran Ahmed, 2020. "Investor reaction to accounting misstatements under IFRS: Australian evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2467-2512, September.
  47. Liu, Guoping & Sun, Jerry, 2019. "Did the SEC administrative proceedings against Chinese auditors affect audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
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