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European Accounting Review Volume 27, 2018 - Issue 3
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Original Articles

Enforcement Actions and Auditor Changes

Marcus BrocardArea Accounting & Taxation, University of Mannheim, Mannheim, Germany
,
Benedikt FrankeArea Accounting & Taxation, University of Mannheim, Mannheim, GermanyORCID Iconhttp://orcid.org/0000-0001-5126-352X
ORCID Icon &
Dennis VoellerArea Accounting & Taxation, University of Mannheim, Mannheim, GermanyCorrespondence[email protected]
Pages 407-436 | Received 01 Jun 2015, Accepted 01 Feb 2017, Published online: 07 Apr 2017

Citations (16)

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Read on this site (6)

Ann Vanstraelen & Lei Zou. (2022) PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms. European Accounting Review 31:2, pages 345-376.
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Kun Tracy Wang, Yanjun Liu & Wanbin Walter Wang. (2022) Government Control, Regulatory Enforcement Actions, and the Cost of Equity. European Accounting Review 31:2, pages 449-493.
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David Windisch. (2021) Enforcement, Managerial Discretion, and the Informativeness of Accruals. European Accounting Review 30:4, pages 705-732.
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Slobodan Kacanski, Dean Lusher & Peng Wang. (2021) Auditor Selection Process: An Interplay of Demand Mechanisms – A Multilevel Network Approach. European Accounting Review 30:1, pages 115-142.
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Jeff P. Boone, Inder K. Khurana & K. K. Raman. (2019) Audit Market Response to PCAOB Censures of US Big 4 Firms. European Accounting Review 28:4, pages 621-658.
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Giovanna Michelon, Dennis M. Patten & Andrea M. Romi. (2019) Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. European Accounting Review 28:2, pages 395-422.
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Articles from other publishers (10)

Domenico Campa, Alberto Quagli & Paola Ramassa. (2023) The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature. Journal of Accounting Literature.
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Marius Gros. 2022. Skandalfall Wirecard: Eine wissenschaftlich-fundierte interdisziplinäre Analyse. Skandalfall Wirecard: Eine wissenschaftlich-fundierte interdisziplinäre Analyse 201 216 .
Louise Hayes & J. Efrim Boritz. (2021) Classifying Restatements: An Application of Machine Learning and Textual Analytics. Journal of Information Systems 35:3, pages 107-131.
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Vlad‐Andrei Porumb, Abe De Jong, Carel Huijgen, Teye Marra & Jan Van Dalen. (2021) The Effect of Auditor Style on Reporting Quality: Evidence from Germany. Abacus 57:1, pages 1-26.
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Sakthi Mahenthiran, Berta Silva Palavecinos & Hanns De La Fuente-Mella. (2020) The Effect of Board Links, Audit Partner Tenure, and Related Party Transactions on Misstatements: Evidence from Chile. International Journal of Financial Studies 8:4, pages 78.
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Marius Gros & Alexander Nevrela. (2019) Revisiting the effectiveness of the German accounting enforcement reforms: a replication study. Management Review Quarterly 70:1, pages 135-164.
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Maximilian Rohmann & Alexandra Lilge. (2022) Enforcement Inspection Focus: Disclose or Conceal?. SSRN Electronic Journal.
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Cory A. Cassell, Linda A. Myers, Roy Schmardebeck & Jonathan E. Shipman. (2018) Audit Office Staffing Responses to Audit Failures. SSRN Electronic Journal.
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Giovanna Michelon, Dennis M. Patten & Andrea Romi. (2014) Creating Legitimacy for Sustainability Assurance Practices: Evidence from Sustainability Restatements. SSRN Electronic Journal.
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Vlad-Andrei Porumb, Abe de Jong, Carel Huijgen, Teye A. Marra & Jan van Dalen. (2017) Individual Auditor Style and Audit Quality in a High Reputation Risk Setting. SSRN Electronic Journal.
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