Citations (64)
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Beatriz García Osma, Belén Gill-de-Albornoz Noguer, Elena De Las Heras Cristóbal & Simona Rusanescu. (2022) Opinion-shopping: firm versus partner-level evidence. Accounting and Business Research 52:7, pages 773-814.
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Josette Caruana & Magdalena Kowalczyk. (2021) The Quest for Audit Quality in the Public Sector. Accounting in Europe 18:1, pages 1-25.
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Josep Garcia-Blandon & Josep M. Argilés-Bosch. (2016) Audit Partner Tenure and Independence in a Low Litigation Risk Setting. Accounting in Europe 13:3, pages 405-424.
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Mara Cameran, Annalisa Prencipe & Marco Trombetta. (2016) Mandatory Audit Firm Rotation and Audit Quality. European Accounting Review 25:1, pages 35-58.
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Sophie Audousset-Coulier. (2015) Audit Fees in a Joint Audit Setting. European Accounting Review 24:2, pages 347-377.
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Corinna Ewelt-Knauer, Anna Gold & Christiane Pott. (2013) Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research. Accounting in Europe 10:1, pages 27-41.
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Reiner Quick. (2012) EC Green Paper Proposals and Audit Quality. Accounting in Europe 9:1, pages 17-38.
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Ann Vanstraelen. (2002) Auditor economic incentives and going-concern opinions in a limited litigious Continental European business environment: empirical evidence from Belgium. Accounting and Business Research 32:3, pages 171-186.
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Articles from other publishers (56)
Ying Zhou, David P. Weber & Ce Wen. (2023) Selection bias in audit firm tenure research. Review of Accounting Studies.
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Ben Le & Paula Hearn Moore. (2021) The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market. Journal of Financial Reporting and Accounting 21:3, pages 695-728.
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Chi Duong Thi. (2023) Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings. SAGE Open 13:2.
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Taysseer Sayegh, Ali Hemedah & Mohammed Salem. 2023. Explore Business, Technology Opportunities and Challenges After the Covid-19 Pandemic. Explore Business, Technology Opportunities and Challenges After the Covid-19 Pandemic
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Murat Ocak, Serdar Ozkan & Gökberk Can. (2022) Continuing professional education and audit quality: evidence from an emerging market. Asian Review of Accounting 30:4, pages 432-464.
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Mahdi Salehi, Grzegorz Zimon, Hossein Tarighi & Javad Gholamzadeh. (2022) The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran. Journal of Risk and Financial Management 15:3, pages 102.
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Jalil Khaksar, Mahdi Salehi & Mahmoud Lari DashtBayaz. (2021) The relationship between auditor characteristics and fraud detection. Journal of Facilities Management 20:1, pages 79-101.
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Nikolaos Anastasopoulos & Dimitrios Asteriou. (2019) Optimal dynamic auditing based on game theory. Operational Research 21:3, pages 1887-1912.
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Abdel Razaq Farah Freihat, Ismail Hamad Al-Shaar & Ayda Farhan. (2021) Code of ethics for professional accountants and change the external auditor: A study of the emerging markets. Corporate Ownership and Control 18:3, pages 201-212.
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Jayeola Olabisi, Sunday Kajola, Matthew Abioro & Oyefemi Oworu. (2020) Determinants of Audit Quality: Evidence from Nigerian Listed Insurance Companies. Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika:2, pages 182-192.
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Persefoni Polychronidou, George Drogalas & Ioannis Tampakoudis. (2020) Mandatory rotation of audit firms and auditors in Greece. International Journal of Disclosure and Governance 17:2-3, pages 141-154.
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John Kalimilo Malagila, Ganga Bhavani & Christian Tabi Amponsah. (2020) The perceived association between audit rotation and audit quality: evidence from the UAE. Journal of Accounting in Emerging Economies 10:3, pages 345-377.
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Jeroen Raak, Erik Peek, Roger Meuwissen & Caren Schelleman. (2019) The effect of audit market structure on audit quality and audit pricing in the private‐client market. Journal of Business Finance & Accounting 47:3-4, pages 456-488.
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Koray TUAN. (2019) BAĞIMSIZ DENETİMDE ROTASYON DENETİM KALİTESİNİ NASIL ETKİLER?AUDIT FIRM ROTATION AND AUDIT QUALITY. Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 37:4, pages 703-719.
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Devi Sulistyo Kalanjati, Damai Nasution, Karin Jonnergård & Soegeng Sutedjo. (2019) Auditor rotations and audit quality. Asian Review of Accounting 27:4, pages 639-660.
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Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton & Julie Bernard. (2018) Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers. Journal of Business Ethics 159:4, pages 1111-1125.
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Ting‐Chiao Huang, Yi‐Hung Lin & Stephanie Hairston. (2019) Is there an association between accounting firm ranks and audit quality? An examination of the top 100 accounting firms in China. International Journal of Auditing 23:2, pages 204-230.
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Inês Pinto & Ana Isabel Morais. (2019) What matters in disclosures of key audit matters: Evidence from Europe. Journal of International Financial Management & Accounting 30:2, pages 145-162.
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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. International Journal of Financial Studies 7:2, pages 20.
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Brian Bratten, Monika Causholli & Thomas C. Omer. (2018) Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality. Contemporary Accounting Research 36:1, pages 295-325.
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Reiner Quick & Florian Schmidt. (2018) Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions. Journal of Accounting Literature 41:1, pages 1-21.
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Akihiro Noda. (2018) Auditor choice as a commitment device. Journal of Financial Reporting and Accounting 16:3, pages 374-394.
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Patrick Velte & Thomas Loy. (2018) The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: a literature review. Journal of Governance and Regulation 7:2, pages 74-90.
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Christofer Adrian, Sue Wright & Alan Kilgore. (2017) Adaptive conjoint analysis: A new approach to defining corporate governance. Corporate Governance: An International Review 25:6, pages 428-439.
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Daniela Hohenfels. (2016) Auditor Tenure and Perceived Earnings Quality. International Journal of Auditing 20:3, pages 224-238.
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Zabihollah Rezaee, John Abernathy, Monika Causholli, Paul N Michas, Pamela B Roush, Stephen Rowe & Uma K Velury. (2015)
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Randal J. ElderSuzanne LowensohnJacqueline L. Reck. (2015) Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context. Journal of Governmental & Nonprofit Accounting 4:1, pages 73-100.
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Jacqueline A. Burke & Hakyin Lee. 2015. Sustainability and Governance. Sustainability and Governance
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Belén González-Díaz, Roberto García-Fernández & Antonio López-Díaz. (2015) Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad 18:2, pages 115-126.
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Josep Garcia-Blandon & Josep Ma Argiles. (2015) Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain. Journal of International Accounting, Auditing and Taxation 24, pages 82-93.
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Klaus Ruhnke & Martin Schmidt. (2014) Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments. AUDITING: A Journal of Practice & Theory 33:4, pages 247-269.
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Arezoo Aghaei Chadegani & Zakiah Muhammaddun Mohamed. (2013) Reporting errors and misstatements: a measurement for the quality of auditors' work. Asian Journal of Business Ethics 3:1, pages 83-96.
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Kouakou Dogui & Olivier Boiral. (2013) Permanence de l’auditeur et indépendance de l’audit ISO 14 001 : une étude exploratoire. VertigO:Volume 13 Numéro 2.
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Diana Mostafa Mohamed & Magda Hussien Habib. (2013) Auditor independence, audit quality and the mandatory auditor rotation in Egypt. Education, Business and Society: Contemporary Middle Eastern Issues 6:2, pages 116-144.
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Josep García Blandón & Josep Maria Argilés Bosch. (2013) Audit firm tenure and qualified opinions: New evidence from Spain. Revista de Contabilidad 16:2, pages 118-125.
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Kym Butcher, Graeme Harrison & Philip Ross. (2013) Perceptions of Audit Service Quality and Auditor Retention. International Journal of Auditing 17:1, pages 54-74.
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Reiner Quick & Daniela Wiemann. (2012) Einfluss der Mandatsdauer des Abschlussprüfers auf ergebniszielgrößenorientierte BilanzpolitikThe effect of audit firm tenure on benchmark beating. Zeitschrift für Betriebswirtschaft 82:10, pages 1107-1142.
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Antonio luis duréndez gómez-guillamón & Mariluz maté sanchez-val. (2012) The geographical factor in the determination of audit quality. Revista de Contabilidad 15:2, pages 287-310.
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Reiner Quick & Daniela Wiemann. (2011) Zum Einfluss der Mandatsdauer des Abschlussprüfers auf die PrüfungsqualitätThe impact of auditor tenure on audit quality. Zeitschrift für Betriebswirtschaft 81:9, pages 915-943.
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Audrey A. Gramling, J. Gregory Jenkins & Mark H. Taylor. (2010) Policy and Research Implications of Evolving Independence Rules for Public Company Auditors. Accounting Horizons 24:4, pages 547-566.
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Gad Penini & Abraham Carmeli. (2010) Auditing in organizations: A theoretical concept and empirical evidence. Systems Research and Behavioral Science 27:1, pages 37-59.
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JOSEPH WEBER, MICHAEL WILLENBORG & JIEYING ZHANG. (2008) Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG. Journal of Accounting Research 46:4, pages 941-972.
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Christine Noël-Lemaître & Makram Chemangui. (2008) Les cartes conceptuelles comme outil de représentation du rôle des auditeurs dans la fiabilité de l'information financière : une exploration des différences liées à l'expérience. Systèmes d'information & management Volume 13:2, pages 5-31.
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Jean C. BedardDonald R. DeisMary B. CurtisJ. Gregory Jenkins. (2008) Risk Monitoring and Control in Audit Firms: A Research Synthesis. AUDITING: A Journal of Practice & Theory 27:1, pages 187-218.
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Maria Consuelo Pucheta-Martínez & Cristina De Fuentes. (2007) The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context. Corporate Governance: An International Review 15:6, pages 1394-1412.
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W. Robert KnechelAnn Vanstraelen. (2007) The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. AUDITING: A Journal of Practice & Theory 26:1, pages 113-131.
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Zulkarnain Muhamad Sori & Yusuf Karbhari. (2005) Auditor Appointment, Rotation and Independence: Some Evidence from Malaysia. SSRN Electronic Journal.
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Mara Cameran, Emilia Merlotti & Dino Di Vincenzo. (2005) The Audit Firm Rotation Rule: A Review of the Literature. SSRN Electronic Journal.
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Qiang Guo, Christopher Koch & Aiyong Zhu. (2022) Switching Costs and Market Power in the Auditing Industry: Evidence from a Structural Approach. SSRN Electronic Journal.
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Ce Wen & Ying Zhou. (2018) Selection Bias in Audit Firm Tenure Research. SSRN Electronic Journal.
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Beatriz Garcia Osma. (2016) Opinion-Shopping: Partner versus Firm-Level Evidence. SSRN Electronic Journal.
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Brian Bratten, Monika Causholli & Thomas C. Omer. (2015) Audit Firm Tenure, Bank Complexity and Financial Reporting Quality. SSRN Electronic Journal.
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Sophie Audousset-Coulier. (2012) 'Two Big' or Not 'Two Big'? - The Consequences of Appointing Two Big 4 Auditors on Audit Pricing in a Joint Audit Setting. SSRN Electronic Journal.
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Diana Mostafa Abdalla. (2010) The Impact of the Auditor Rotation on the Audit Quality: A Field Study from Egypt. SSRN Electronic Journal.
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Anna Gold, Friederike Lindscheid, Christiane Pott & Christoph Watrin. (2011) The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany. SSRN Electronic Journal.
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Dirk Simons. (2007) Independence, Low Balling, and Learning Effects. SSRN Electronic Journal.
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