Citations (87)
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Maarten Corten, Nadine Lybaert & Tensie Steijvers. (2023) Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:4, pages 499-527.
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Jeff Zeyun Chen, Anastasios Elemes & Gerald J. Lobo. (2023) David versus Goliath: The Relation between Auditor Size and Audit Quality for U.K. Private Firms. European Accounting Review 32:2, pages 447-480.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2023) Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research 53:1, pages 38-82.
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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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Kris Hardies. (2020) Auditor independence impairment: bonding between clients and individual engagement partners. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 49:4, pages 427-451.
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Ann Vanstraelen & Caren Schelleman. (2017) Auditing private companies: what do we know?. Accounting and Business Research 47:5, pages 565-584.
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Tânia Menezes Montenegro. (2017) Religiosity and corporate financial reporting: evidence from a European country. Journal of Management, Spirituality & Religion 14:1, pages 48-80.
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Manuel Cano-Rodríguez, Santiago Sánchez-Alegría & Pablo Arenas-Torres. (2016) The influence of auditor’s opinion and auditor’s reputation on the cost of debt: evidence from private Spanish firmsLa influencia de la opinión de auditorãa y la reputación del auditor en el coste de la deuda: evidencia en las empresas españolas no cotizadas. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 45:1, pages 32-62.
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Tânia Menezes Montenegro & Filomena Antunes Bras. (2015) Audit quality: does gender composition of audit firms matter?. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 44:3, pages 264-297.
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Inmaculada Aguiar-Díaz & Nieves L. Díaz-Díaz. (2015) Calidad de la auditoría, Second-Tier y tamaño: su efecto en las empresas fracasadas no cotizadas españolas. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 44:1, pages 24-46.
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Tobias Svanström. (2013) Non-audit Services and Audit Quality: Evidence from Private Firms. European Accounting Review 22:2, pages 337-366.
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Urska Kosi & Aljosa Valentincic. (2013) Write-offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives. European Accounting Review 22:1, pages 117-150.
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Anne-Mie Reheul, Tom Van Caneghem & Sandra Verbruggen. (2013) Audit report lags in the Belgian non-profit sector: an empirical analysis. Accounting and Business Research 43:2, pages 138-158.
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Stefan Sundgren & Tobias Svanström. (2013) Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises. Accounting and Business Research 43:1, pages 31-55.
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Elena de las Heras, Leandro Cañibano & José António Moreira. (2012) The Impact of the Spanish Financial Act (44|2002) on audit quality. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 41:156, pages 521-546.
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Manuel Cano-Rodríguez. (2010) Big Auditors, Private Firms and Accounting Conservatism: Spanish Evidence. European Accounting Review 19:1, pages 131-159.
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Laura
Arnedo Ajona, Fermín
Lizarraga Dallo & Santiago
Sánchez Alegría. (2008) Discretionary Accruals and Auditor Behaviour in Code-Law Contexts: An Application to Failing Spanish Firms. European Accounting Review 17:4, pages 641-666.
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Brenda Van Tendeloo & Ann Vanstraelen. (2008) Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. European Accounting Review 17:3, pages 447-469.
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Ann Gaeremynck, Sofie Van Der Meulen & Marleen Willekens. (2008) Audit-Firm Portfolio Characteristics and Client Financial Reporting Quality. European Accounting Review 17:2, pages 243-270.
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Manuel Cano Rodríguez. (2007) Tamaño del auditor y calidad de auditoría en las empresas españolas no cotizadas. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 36:135, pages 481-507.
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StevenJ. Maijoor & Ann Vanstraelen. (2006) Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. Accounting and Business Research 36:1, pages 33-52.
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Articles from other publishers (66)
Carlotta Magri & Pier Luigi Marchini. (2023) Audit quality and debt restructuring: evidence from Italy. Managerial Auditing Journal.
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Omar Arabiat, Yun Shen & Liang Han. (2023) Does FRS 102 Matter? Evidence from UK SMEs’. SSRN Electronic Journal.
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Christian Friedrich, Reiner Quick & Florian Schmidt. (2022) Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital. International Journal of Auditing.
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Ali KESTANE. (2022) DENETÇİ NİTELİKLERİNİN BAĞIMSIZ DENETİM KALİTESİ ÜZERİNDEKİ ROLÜ: HATAY İLİNDE BİR UYGULAMATHE ROLE OF AUDITOR QUALIFICATIONS ON INDEPENDENT AUDIT QUALITY: AN IMPLEMENTATION IN HATAY PROVINCE. Muhasebe Bilim Dünyası Dergisi 24:MODAVICA Özel Sayısı, pages 331-352.
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Simon Dekeyser, Ann Gaeremynck, W. Robert Knechel & Marleen Willekens. (2021) The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships. The Accounting Review 96:6, pages 129-152.
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Mao-Feng Kao, Min-Jeng Shiue & Chien-Hao Tseng. (2021) Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan. Managerial Auditing Journal 36:4, pages 616-642.
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Matonti Gaetano, Iuliano Giuseppe, Palazzi Federica & Tucker Jon. (2021) Earnings management techniques in the context of Italian unlisted firms. African Journal of Business Management 15:2, pages 79-92.
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Daniela Hohenfels & Reiner Quick. (2018) Non-audit services and audit quality: evidence from Germany. Review of Managerial Science 14:5, pages 959-1007.
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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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Curtis M. Hall, Benjamin W. Hoffman & Zenghui Liu. (2020) Ownership structure and auditor selection. Managerial Auditing Journal 35:8, pages 1121-1142.
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Ahmad Abdollahi, Yasser Rezaei Pitenoei & Mehdi Safari Gerayli. (2020) Auditor's report, auditor's size and value relevance of accounting information. Journal of Applied Accounting Research 21:4, pages 721-739.
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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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Loh Wan Qi, Ooi Jing Wen & Radha Krishnan Nair. (2019) Factors Affecting External Audit Quality In Malaysia. Factors Affecting External Audit Quality In Malaysia.
Sasson Bar-Yosef, Carlo D’Augusta & Annalisa Prencipe. (2019) Accounting Research on Private Firms: State of the Art and Future Directions. The International Journal of Accounting 54:02, pages 1950007.
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Simon Dekeyser, Ann Gaeremynck & Marleen Willekens. (2019) Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing. Contemporary Accounting Research 36:2, pages 666-693.
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Mahdi Salehi, Mohamad Reza Fakhri Mahmoudi & Ali Daemi Gah. (2019) A meta-analysis approach for determinants of effective factors on audit quality. Journal of Accounting in Emerging Economies 9:2, pages 287-312.
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Pietro A. Bianchi, Diana Falsetta, Miguel Minutti-Meza & Eric Weisbrod. (2018) Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime. Journal of the American Taxation Association 41:1, pages 31-58.
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Nicole V.S. Ratzinger-Sakel & Martin W. Schönberger. (2018) The impact of auditor brand name on auditor remuneration in a large private client segment. International Journal of Auditing 22:3, pages 536-553.
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Pietro A. Bianchi. (2018) Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies. Contemporary Accounting Research 35:3, pages 1533-1577.
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Azzali Stefano & Mazza Tatiana. (2018) Effect of European audit firms on cost of debt and earnings management in private clients audit market segment. African Journal of Business Management 12:11, pages 294-315.
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Ammar Abid, Muhammad Shaique & Muhammad Anwar ul Haq. (2018) Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan. International Journal of Financial Studies 6:2, pages 58.
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Maarten Corten, Tensie Steijvers & Nadine Lybaert. (2018) Auditor choice in private firms: a stakeholders perspective. Managerial Auditing Journal 33:2, pages 146-170.
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Stefano Azzali & Tatiana Mazza. (2017) The Association between Big4 and Cost of Debt in Private Firms. FINANCIAL REPORTING:1, pages 63-82.
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Benjamin T. Albersmann & Daniela Hohenfels. (2017) Audit Committees and Earnings Management – Evidence from the German Two-Tier Board System. Schmalenbach Business Review 18:2, pages 147-178.
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Giuseppe Iuliano & Gaetano Matonti. (2017) 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:2, pages 5-43.
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Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim & Gerald J. Lobo. (2016) Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences. AUDITING: A Journal of Practice & Theory 35:4, pages 105-135.
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Soufiene Assidi, Khaoula Aliani & Mohamed Ali Omri. (2016) Tax optimization and the firm's value: Evidence from the Tunisian context. Borsa Istanbul Review 16:3, pages 177-184.
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Zgarni Inaam & Halioui Khamoussi. (2016) Audit committee effectiveness, audit quality and earnings management: a meta-analysis. International Journal of Law and Management 58:2, pages 179-196.
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Wouter Dutillieux, Jere R. Francis & Marleen Willekens. (2015) The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions. Accounting Horizons 30:1, pages 23-39.
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Saygın Eyüpgiller & Nebil İlseven. (2016) Value Relevance of Mandatory IFRS Reporting for Private Companies in Turkish Financial Markets. Procedia Economics and Finance 38, pages 135-149.
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Sandra Verbruggen, Johan Christiaens, Anne-Mie Reheul & Tom Van Caneghem. (2014) Analysis of Audit Fees for Nonprofits. Nonprofit and Voluntary Sector Quarterly 44:4, pages 734-754.
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Anne-Mie Reheul, Tom Van Caneghem & Sandra Verbruggen. (2015) Nonprofit organizations’ choice in favor of a sector expert auditor: a study of behavioral choice criteria. Journal of Public Budgeting, Accounting & Financial Management 27:2, pages 179-224.
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Malek Alsharairi, Emma L. Black & Christoph Hofer. (2015) The impact of pre-merger earnings management on non-cash acquisition premia: Evidence from the European market for corporate control. Corporate Ownership and Control 12:4, pages 587-601.
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Mara Cameran, Domenico Campa & Angela Pettinicchio. (2014) IFRS Adoption Among Private Companies. Journal of Accounting, Auditing & Finance 29:3, pages 278-305.
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Mathieu Luypaert & Tom Van Caneghem. (2014) Can Auditors Mitigate Information Asymmetry in M&As? An Empirical Analysis of the Method of Payment in Belgian Transactions. AUDITING: A Journal of Practice & Theory 33:1, pages 57-91.
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Nina Sormunen, Kim K. Jeppesen, Stefan Sundgren & Tobias Svanström. (2013) Harmonisation of Audit Practice: Empirical Evidence from Going-Concern Reporting in the Nordic Countries. International Journal of Auditing 17:3, pages 308-326.
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W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik & Uma K. Velury. (2013) Audit Quality: Insights from the Academic Literature. AUDITING: A Journal of Practice & Theory 32:Supplement 1, pages 385-421.
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Andrea Szczesny & Aljosa Valentincic. (2013) Asset Write-offs in Private Firms - The Case of German SMEs. Journal of Business Finance & Accounting 40:3-4, pages 285-317.
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Siti Nor Adawiah Hussin & Rohaya Md Noor. (2012) The dual role of auditor-provided tax services (ATS) in SMEs tax planning. The dual role of auditor-provided tax services (ATS) in SMEs tax planning.
Manuel Cano Rodríguez & Santiago Sánchez Alegría. (2011) The value of audit quality in public and private companies: evidence from Spain. Journal of Management & Governance 16:4, pages 683-706.
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Maria Tsipouridou & Charalambos Spathis. (2012) Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. Journal of International Accounting, Auditing and Taxation 21:1, pages 62-78.
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Jukka Karjalainen. (2011) Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland. International Journal of Auditing 15:1, pages 88-108.
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Thomas Carrington. (2010) An analysis of the demands on a sufficient audit: Professional appearance is what counts!. Critical Perspectives on Accounting 21:8, pages 669-682.
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Jerry W. Lin & Mark I. Hwang. (2010) Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis. International Journal of Auditing 14:1, pages 57-77.
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Tom Van Caneghem. (2010) Audit pricing and the Big4 fee premium: evidence from Belgium. Managerial Auditing Journal 25:2, pages 122-139.
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Jere R. Francis, Chrystelle Richard & Ann Vanstraelen. (2009) Assessing France's Joint Audit Requirement: Are Two Heads Better than One?. AUDITING: A Journal of Practice & Theory 28:2, pages 35-63.
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Stefan Sundgren. (2009) Perceived Audit Quality, Modified Audit Opinions and the Likelihood of Liquidating Bankruptcy among Financially Weak Firms. International Journal of Auditing 13:3, pages 203-221.
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W. Robert Knechel, Lasse Niemi & Stefan Sundgren. (2008) Determinants of Auditor Choice: Evidence from a Small Client Market. International Journal of Auditing 12:1, pages 65-88.
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Marleen Willekens & Aasmund Eilifsen. 2008. Auditing, Trust and Governance. Auditing, Trust and Governance
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Laura Arnedo, Fermín Lizarraga & Santiago Sánchez. (2007) Does public/private status affect the level of earnings management in code-law contexts outside the United States? A study based on the Spanish case. The International Journal of Accounting 42:3, pages 305-328.
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Gabriele Jahn, Matthias Schramm & Achim Spiller. (2005) The Reliability of Certification: Quality Labels as a Consumer Policy Tool. Journal of Consumer Policy 28:1, pages 53-73.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2019) Accounting by Private Firms: Empirical Evidence, Data, and Research Perspectives. SSRN Electronic Journal.
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Jeff Zeyun Chen, Anastasios Elemes & Gerald J. Lobo. (2018) David versus Goliath: Audit Service Differentiation and Audit Quality in UK Private Firms. SSRN Electronic Journal.
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Curtis M. Hall, Benjamin W. Hoffman & Zenghui Liu. (2017) Ownership Structure and the Demand for Auditor Quality. SSRN Electronic Journal.
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Ann Vanstraelen & Caren Schelleman. (2017) Auditing Private Companies: What Do We Know?. SSRN Electronic Journal.
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Kiridaran (Giri) Kanagaretnam, Jimmy Lee, Chee Yeow Lim & Gerald J. Lobo. (2015) Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences. SSRN Electronic Journal.
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Pietro A. Bianchi. (2016) Auditorss Joint Engagements and Audit Quality: Evidence from Italian Private Companies. SSRN Electronic Journal.
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Diane Breesch, Kris Hardies & Jan De Muylder. (2012) The Added Value of Auditing in Belgium: Does Audit Remain If No Longer Mandatory?. SSRN Electronic Journal.
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W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik & Uma Velury. (2012) Audit Quality Indicators: Insights from the Academic Literature. SSRN Electronic Journal.
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Stefan Sundgren & Tobias Svanström. (2011) Audit Office Size, Audit Quality and Audit Pricing: Evidence from Small and Medium Sized Entities. SSRN Electronic Journal.
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Jukka Tapani Karjalainen. (2011) Audit Partner Industry Specialization and Earnings Quality of Privately-Held Companies. SSRN Electronic Journal.
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Kris Hardies, Diane Breesch & Joël Branson. (2011) Auditor Independence Impairment: Bonding between Clients and Individual Engagement Partners. SSRN Electronic Journal.
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Karen Crabbe. (2010) The Impact of the Auditor and Tax Advice on the Effective Tax Rate. SSRN Electronic Journal.
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Stefan Sundgren & Tobias Svanström. (2010) Auditor-in-Charge Characteristics and Going Concern Reporting Behavior: Does Number of Assignments, Age and Client Fee Dependence Matter?. SSRN Electronic Journal.
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Manuel Cano, Santiago Sánchez Alegría & Pablo Arenas Torres. (2008) Do Banks Value Audit Reports or Auditor Reputation? Evidence from Private Spanish Firms. SSRN Electronic Journal.
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Dirk Simons. (2007) Independence, Low Balling, and Learning Effects. SSRN Electronic Journal.
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