Citations (42)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (1)
Josette Caruana & Magdalena Kowalczyk. (2021) The Quest for Audit Quality in the Public Sector. Accounting in Europe 18:1, pages 1-25.
Read now
Read now
Articles from other publishers (41)
Kwok Yip Cheung & Chung Yee Lai. (2023) Does trust matter in external audits? The role of audit committee chair’s trust in external audits. Managerial Auditing Journal.
Crossref
Crossref
Hervé Kohler, Christine Pochet & Yves Gendron. (2021) Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm. Accounting, Organizations and Society 95, pages 101277.
Crossref
Crossref
Lang (Kate) Yang. (2020) Auditor or Adviser? Auditor (In)Dependence and Its Impact on Financial Management. Public Administration Review 81:3, pages 475-487.
Crossref
Crossref
Laurence Daoust & Bertrand Malsch. (2020) When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence. Contemporary Accounting Research 37:3, pages 1333-1369.
Crossref
Crossref
Mary Kate Dodgson, Christopher P. Agoglia, G. Bradley Bennett & Jeffrey R. Cohen. (2020) Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners. The Accounting Review 95:2, pages 89-111.
Crossref
Crossref
W. Robert Knechel, Edward Thomas & Matthew Driskill. (2020) Understanding financial auditing from a service perspective. Accounting, Organizations and Society 81, pages 101080.
Crossref
Crossref
Daniela Maresch, Ewald Aschauer & Matthias Fink. (2019) Competence trust, goodwill trust and negotiation power in auditor-client relationships. Accounting, Auditing & Accountability Journal 33:2, pages 335-355.
Crossref
Crossref
Daniela Argento, Timurs Umans, Patricia Håkansson & Annika Johansson. (2018) Reliance on the internal auditors’ work: experiences of Swedish external auditors. Journal of Management Control 29:3-4, pages 295-325.
Crossref
Crossref
Aaron B. Wilson, Casey McNellis & Claire Kamm Latham. (2018) Audit firm tenure, auditor familiarity, and trust: Effect on auditee whistleblowing reporting intentions. International Journal of Auditing 22:2, pages 113-130.
Crossref
Crossref
Tiphaine Compernolle. (2018) Communication of the external auditor with the audit committee. Accounting, Auditing & Accountability Journal 31:3, pages 900-924.
Crossref
Crossref
Lambert Jerman & Alaric Bourgoin. (2018) L’identité négative de l’auditeur. Comptabilité Contrôle Audit Tome 24:1, pages 113-142.
Crossref
Crossref
Shou-Min Tsao, Hsueh-Tien Lu & Edmund C. Keung. (2017) Internationalization and Auditor Choice. Journal of International Financial Management & Accounting 28:3, pages 235-273.
Crossref
Crossref
Christine Fournès Dattin. (2017) The emergence of statutory auditing in France and the recurring issues of independence and competence, 1867–1966. Accounting History 22:2, pages 193-213.
Crossref
Crossref
Ewald Aschauer, Matthias Fink, Andrea Moro, Katharina van Bakel-Auer & Bent Warming-Rasmussen. (2016) Trust and Professional Skepticism in the Relationship between Auditors and Clients: Overcoming the Dichotomy Myth. Behavioral Research in Accounting 29:1, pages 19-42.
Crossref
Crossref
Christine Fournès Dattin. (2016) Developments in France regarding the mandatory rotation of auditors: Do they enhance auditors’ independence?. Accounting History 22:1, pages 44-66.
Crossref
Crossref
Nathalie Gonthier-Besacier, Géraldine Hottegindre & Sandrine Fine-Falcy. (2016) Audit Quality Perception: Beyond the ‘Role-Perception Gap’. International Journal of Auditing 20:2, pages 186-201.
Crossref
Crossref
Christina Chiang. (2016) Conceptualising the linkage between professional scepticism and auditor independence. Pacific Accounting Review 28:2, pages 180-200.
Crossref
Crossref
H. Kubra Kandemir. (2016) Auditing versus consultancy: a critique of the EU law reforms on the new form of auditing. Journal of Governance and Regulation 5:3, pages 90-97.
Crossref
Crossref
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.
Crossref
Crossref
Henri Guénin-Paracini, Bertrand Malsch & Marie-Soleil Tremblay. (2014) On the Operational Reality of Auditors' Independence: Lessons from the Field. AUDITING: A Journal of Practice & Theory 34:2, pages 201-236.
Crossref
Crossref
Bryan K. Church, J. Gregory Jenkins, Susan A. McCracken, Pamela B. Roush & Jonathan D. Stanley. (2015) Auditor Independence in Fact: Research, Regulatory, and Practice Implications Drawn from Experimental and Archival Research. Accounting Horizons 29:1, pages 217-238.
Crossref
Crossref
Philip Law, Desmond Yuen & Lyu Chan. (2013) The impact of guanxi on auditor independence: Perceptions of auditors and CFOs in Hong Kong. Corporate Ownership and Control 10:2, pages 685-699.
Crossref
Crossref
Nathalie Gonthier-Besacier, Géraldine Hottegindre & Sandrine Fine-Falcy. (2012) Les facteurs d'influence de la qualité de l'audit : Perception des préparateurs de l'information financière. Comptabilité Contrôle Audit Tome 18:2, pages 33-72.
Crossref
Crossref
Lynda S. Robson, Sara Macdonald, Garry C. Gray, Dwayne L. Van Eerd & Philip L. Bigelow. (2012) A descriptive study of the OHS management auditing methods used by public sector organizations conducting audits of workplaces: Implications for audit reliability and validity. Safety Science 50:2, pages 181-189.
Crossref
Crossref
Marine Portal. (2011) Les déterminants de la qualité de l'audit, le cas de l'audit des comptes publics. Comptabilité Contrôle Audit Tome 17:1, pages 37-65.
Crossref
Crossref
Philip Law. (2010) The influence of the types of NAS provisions and gifts hospitality on auditor independence. International Journal of Accounting & Information Management 18:2, pages 105-117.
Crossref
Crossref
Alice Garcia & Olivier Herrbach. (2010) Organisational commitment, role tension and affective states in audit firms. Managerial Auditing Journal 25:3, pages 226-239.
Crossref
Crossref
Laura Mariani, Patrizia Tettamanzi & Fabio Corno. (2010) External Auditing vs Statutory Committee Auditing: The Italian Evidence. International Journal of Auditing 14:1, pages 25-40.
Crossref
Crossref
Lynda S. Robson & Philip L. Bigelow. (2010) Measurement Properties of Occupational Health and Safety Management Audits: A Systematic Literature Search and Traditional Literature Synthesis. Canadian Journal of Public Health 101:S1, pages S34-S40.
Crossref
Crossref
Philip Law & Desmond Yuen. (2010) Employment by clients of former CPAs from different non audit services departments on auditor independence. Corporate Ownership and Control 7:4, pages 153-169.
Crossref
Crossref
Sandrine Frémeaux & Christine Noël-Lemaître. (2009) Le co-commissariat aux comptes sous le prisme de la sociologie du droit. Comptabilité Contrôle Audit Tome 15:3, pages 117-140.
Crossref
Crossref
Géraldine Hottegindre & Cédric Lesage. (2009) Un mauvais auditeur : manque d'indépendance et/ou de compétence ? Étude exploratoire des motifs de condamnation des commissaires aux comptes sur le marché de l'audit en France. Comptabilité Contrôle Audit Tome 15:2, pages 87-112.
Crossref
Crossref
Philip Law. (2008) An empirical comparison of non‐Big 4 and Big 4 auditors' perceptions of auditor independence. Managerial Auditing Journal 23:9, pages 917-934.
Crossref
Crossref
Kym Boon, Jill McKinnon & Philip Ross. (2008) Audit service quality in compulsory audit tendering. Accounting Research Journal 21:2, pages 93-122.
Crossref
Crossref
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.
Crossref
Crossref
Jenna Burke, Katherine Gunny & Jing Zhang. (2021) Political-Ideological Diversity and Financial Reporting Quality: An Examination of the Audit Partner and CFO Relationship. SSRN Electronic Journal.
Crossref
Crossref
Erin M. Hawkins & Joel Owens. (2017) An Examination of Trust and Distrust in Auditor-Client Relationships. SSRN Electronic Journal.
Crossref
Crossref
Joshua Ronen & Minlei Ye. (2017) Client Relationship-Building and Audit Quality. SSRN Electronic Journal.
Crossref
Crossref
Mary Kate Dodgson, Christopher P. Agoglia, George Bradley Bennett & Jeffrey R. Cohen. (2017) Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners. SSRN Electronic Journal.
Crossref
Crossref
Tiphaine Compernolle. (2012) Accountability to the Audit Committee: Running Risks and Managing Impressions. SSRN Electronic Journal.
Crossref
Crossref
Kris Hardies, Diane Breesch & Joël Branson. (2010) Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality. SSRN Electronic Journal.
Crossref
Crossref