IDEAS home Printed from https://ideas.repec.org/r/wly/coacre/v35y2018i1p245-276.html
   My bibliography  Save this item

Accounting Comparability, Audit Effort, and Audit Outcomes

Citations

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


Cited by:

  1. Zhang, Yimei & Smith, Thomas, 2023. "The impact of customer firm data breaches on the audit fees of their suppliers," International Journal of Accounting Information Systems, Elsevier, vol. 50(C).
  2. Hsihui Chang & Charles Hsu & Zhiming Ma, 2022. "Does product similarity of audit clients influence audit efficiency and pricing decisions?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(5-6), pages 807-840, May.
  3. Seung Uk Choi & Woo Jae Lee, 2024. "Financial Statement Comparability and Environmental, Social, and Governance (ESG) Performance," Sustainability, MDPI, vol. 16(18), pages 1-19, September.
  4. Wil Martens & Prem W. S. Yapa & Maryam Safari, 2020. "The Impact of Financial Statement Comparability on Earnings Management: Evidence from Frontier Markets," IJFS, MDPI, vol. 8(4), pages 1-25, November.
  5. Fangjun Wang & Zhichao Zhang & Luying Xu, 2020. "Corporate social responsibility and financial statement comparability: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1375-1394, May.
  6. Dongxiao Wu & Xinzhong Bao & Qiulan Su, 2023. "From Green Ideas to Green Savings: Assessing the Financial Impact of Green Innovations on Audit Fees," Sustainability, MDPI, vol. 15(14), pages 1-15, July.
  7. Hou, Fei & Liu, Jie & Pang, Tingyun & Xiong, Hao, 2020. "Signing auditors’ foreign experience and audit pricing," Economic Modelling, Elsevier, vol. 91(C), pages 300-312.
  8. Wil Martens & Prem Yapa & Maryam Safari, 2021. "Earnings Management in Frontier Market: Do Institutional Settings Matter?," Economies, MDPI, vol. 9(1), pages 1-19, February.
  9. Barua, Abhijit & Lennox, Clive & Raghunandan, Aneesh, 2020. "Are audit fees discounted in initial year audit engagements?," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  10. Zhichao Zhang & Fangjun Wang, 2023. "Managerial short‐termism and financial statement comparability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5027-5067, December.
  11. Rainer Kasperzak & Marko Kureljusic & Lucas Reisch & Simon Thies, 2023. "Accounting for Carbon Emissions—Current State of Sustainability Reporting Practice under the GHG Protocol," Sustainability, MDPI, vol. 15(2), pages 1-17, January.
  12. Zhang, Zhuang & Ntim, Collins G. & Zhang, Qingjing & Elmagrhi, Mohamed H., 2020. "Does accounting comparability affect corporate employment decision-making?," The British Accounting Review, Elsevier, vol. 52(6).
  13. Borghesi, Richard & Chang, Kiyoung & Park, Jong Chool & Song, Hakjoon, 2024. "Labor unions and financial statement comparability," Finance Research Letters, Elsevier, vol. 62(PA).
  14. Lee, Woo Jae & Choi, Seung Uk, 2024. "The effect of the new revenue recognition principle (IFRS 15) on financial statement comparability: Evidence from Korea," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  15. Edmonds, Mark A. & Smith, David B. & Stallings, Matthew A., 2018. "Financial statement comparability and segment disclosure," Research in Accounting Regulation, Elsevier, vol. 30(2), pages 103-111.
  16. Cao, Viet Nga & Pham, Anh Viet, 2021. "Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors," Journal of Corporate Finance, Elsevier, vol. 68(C).
  17. Salehi, Mahdi & Mokhtarzadeh, Mahdi & Adibian, Mohammad Sadegh, 2021. "The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 31(1), pages 397-416, June.
  18. Xiaolu Xu & Leo L. Yang & Joseph H. Zhang, 2022. "How do auditors respond to client firms’ technological peer pressure? Evidence from going‐concern opinions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1553-1580, October.
  19. Shijiao Cao & Jianqiong Wang, 2023. "Longitudinal accounting comparability and bond credit spreads: Evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1953-1981, June.
  20. Jie Hao & Viet Pham & Meng Guo, 2022. "The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption," Journal of Business Ethics, Springer, vol. 177(2), pages 275-304, May.
  21. Chen, Lihong & Xiao, Tingting & Zhou, Jia, 2023. "Do auditor changes affect the disclosure of critical audit matters? Evidence from China," Economic Modelling, Elsevier, vol. 122(C).
  22. Liem Thanh Nguyen & Khuong Vinh Nguyen, 2021. "Accounting Comparability and Cash Holdings in Vietnam," IJFS, MDPI, vol. 9(2), pages 1-14, May.
  23. Yanming Cao & Zhongwei Zhao & Ning Wang & Liming Zhao, 2022. "Sustainable Development of Audit Market: Benefits of Audit Price Deregulation in China," Sustainability, MDPI, vol. 14(16), pages 1-15, August.
  24. Ding Ning & Irfan-Ullah & Muhammad Ansar Majeed & Aurang Zeb, 2022. "Board diversity and financial statement comparability: evidence from China," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 12(4), pages 743-801, December.
  25. Jianghua Shen & Lingmin Xie & Zhimin Xie, 2022. "The unintended consequence of financial statement comparability: evidence from managerial learning practices," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3073-3106, September.
  26. Wang, Fangjun & Zhang, Zhichao & Ho, L.C. Jennifer & Usman, Muhammad, 2023. "CFO gender and financial statement comparability," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).
  27. Riccardo Macchioni & Alessandra Allini & Martina Prisco, 2022. "The role of the Big Four audit firms and the legal system in non-GAAP comparability," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(1), pages 79-116.
  28. Zhang, Penny F. & Shailer, Greg, 2021. "Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement," The British Accounting Review, Elsevier, vol. 53(3).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.