Full Length Research Paper
References
Allee KD, Yohn TL (2009). The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses. Account. Rev. 84(1):1-25. |
|
Altman EI (1983). Corporate Financial Distress: A Complete Guide to Predicting, Avoiding, and Dealing with Bankruptcy. New York: John Wiley and Sons. |
|
Anantharaman D, Pittman JA, Wans N (2016). State liability regimes within the United States and auditor reporting. Account. Rev. 91(6):1545-1575. |
|
Aobdia D, Lin C, Petacchi R (2015). Capital Market Consequences of Audit Partner Quality. Account. Rev. 90(6):2143-2176. |
|
Azizkhani M, Monroe GS, Shailer G (2013). Audit partner tenure and cost of equity capital. Auditing- J. Pract. Th. 32(1):183-202. |
|
Bansal P, Clelland I (2004). Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. Acad. Manage. J. 47:93-103. |
|
Barth ME, Landsman WR, Lang MH (2008). International accounting standards and accounting quality. J. Account. Res. 46(3):467-498. |
|
Baumann-Pauly D, Wickert C, Spence LJ, Scherer AG (2013). Organizing corporate social responsibility in small and large firms: Size matters. J. Bus. Ethics, 115:693-705. |
|
Baylis RM, Burnap P, Clatworthy MA, Gad MA, Pong CKM (2017). Private lenders' demand for audit. J. Account. Econ. 64(1):78-97. |
|
Beattie V, Fearnley S (1995). The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies. Account. Bus. Res. 25(100):227-239. |
|
Becker CL, DeFond ML, Jiambalvo J, Subramanyam KR (1998). The effect of audit quality on earnings management. Contemp. Account. Res. 15(1):1-24. |
|
Behn BK, Choi J, Kang T (2008). Audit Quality and Properties of Analyst Earnings Forecasts. Account. Rev. 83(2):327-349. |
|
Bharath ST, Sunder J, Sunder SV (2008). Accounting Quality and Debt Contracting. Account. Rev. 83(1):1-28. |
|
Blackwell DW, Noland TR, Winters DB (1998). The Value of Auditor Assurance: Evidence from Loan Pricing. J.Account. Res. 36(1):57-70. |
|
Blanco-Mazagatos V, Quevedo-Puente E De, Castrillo LA (2007). The Trade-Off Between Financial Resources and Agency Costs in the Family Business: An Exploratory Study. Family Bus. Rev. 20(3):199-213. |
|
Boone JP, Khurana IK, Raman KK (2010). Do the Big 4 and the Second-tier firms provide audits of similar quality? J. Account. Pub. Pol. 29(4):330-352. |
|
Burgstahler DC, Hail L, Leuz C (2006). The importance of reporting incentives: Earnings management in European private and public firms. Account. Rev. 81(5):983-1016. |
|
Burgstahler D, Dichev I (1997). Earnings management to avoid earnings decreases and losses. J. Account. Econ. 24(1):99-126. |
|
Bushman RM, Landsman WR (2010). The pros and cons of regulating corporate reporting: A critical review of the arguments. Account. Bus. Res. 40(3):259-273. |
|
Cameran M, Francis JR, Marra A, Pettinicchio AK (2015). Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience. Audit- J. Practice Th. 34(1):1-24. |
|
Cameran M, Prencipe A (2011). Audit Quality and Auditor Type. Evidence from Italian private companies. Economia Manage. Pp.99-115. |
|
Campa D (2013). "Big 4 fee premium" and audit quality: latest evidence from UK listed companies. Managerial Audit. J. 28(8):680-707. |
|
Cano-Rodríguez M, Alegría SS (2012). The value of audit quality in public and private companies: evidence from Spain. J. Manage. Governance, 16(4):683-706. |
|
Carcello JV, Hermanson RH, McGrath NT (1992). Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users. Audit- J. Practice Th. 11(1):1-15. |
|
Carson E (2009). Industry specialization by global audit firm networks. Account. Rev. 84(2):355-382. |
|
Cassell CA, Giroux G, Myers LA, Omer TC (2013). The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility. J. Bus. Financ Account. 40(3-4):350-372. |
|
Causholli M, Knechel WR (2012). Lending relationships, auditor quality and debt costs. Manage. Audit. J. 27(6):550-572. |
|
Chaney PK, Jeter DC, Shivakumar L (2004). Self-Selection of Auditors and Audit Pricing in Private Firms. Account. Rev. 79(1):51-72. |
|
Chang H, Cheng CSA, Reichelt KJ (2010). Market reaction to auditor switching from big 4 to third-tier small accounting firms. Audit - J. Practice Th. 29(2):83-114. |
|
Chang X, Dasgupta S, Hikiry G (2009). The effect of auditor quality on financing decisions. Account. Rev. 84(4):1085-1117. |
|
Chatterji AK, Toffel MW (2010). How firms respond to being rated. Strateg. Manage. J. 31:917-945. |
|
Chen PF, He S, Ma Z, Stice D (2016). The information role of audit opinions in debt contracting. J. Account. Econ. 61(1):121-144 |
|
Chin C, Yao W, Liu P (2014). Industry Audit Experts and Ownership Structure in the Syndicated Loan Market: At the Firm and Partner Levels. Account. Horizons, 28(4):749-768. |
|
Choi JH, Kim JB, Liu X, Simunic DA (2008). Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence. Contemp. Account. Res. 25(1):55-99. |
|
Choi JH, Lee WJ (2014). Association between Big 4 auditor choice and cost of equity capital for multiple-segment firms. Account. Financ. 54(1):135-163. |
|
Choi J, Wong T (2007). Auditors' Governance Functions and Legal Environments: An International Investigation*. Contemp. Account. Res. 24(1):13-46. |
|
Claus J, Thomas J (2001). Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets. J. Financ. 56(5):1629-1666. |
|
Collis J (2012). Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. Account. Bus. Res. 42(4):441-468. |
|
D'Attoma I, Pacei S (2014). Offshoring and firm performance: Evidence from the Italian manufacturing industry. Rev. Dev. Econ. 18(1):29-44. |
|
Damanpour F (1987). The adoption of technological, administrative, and ancillary innovations: Impact of organizational factors. J. Manage. 13:675-688. |
|
Damanpour F (1996). Organizational complexity and innovation: Developing and testing multiple contingency models. Manage. Sci. 42:693-716. |
|
DeAngelo LE (1981). Auditor size and audit quality. J. Account. Econ. 3(3):183-199. |
|
De Poorter I (2008). Auditor's liability towards third parties within the EU : A comparative study between the United Kingdom, the Netherlands. J. Int. Commercial Law Technol. 3(1):68-75. |
|
Dechow P, Ge W, Schrand C (2010). Understanding Earnings Quality : A Review of Proxies, their Determinants and their Consequences Importance of Earnings Quality in Accounting Research. J. Account. Econ. 50(2–3):344-401. |
|
Dechow PM, Sloan RG, Sweeney AP (1995). Detecting Earnings Management. Account. Rev. 70(2):193–225. |
|
Dedman E, Kausar A (2012). The impact of voluntary audit on credit ratings: evidence from private UK firms. Account. Bus. Res. 42(4):397-418. |
|
Dedman E, Kausar A, Lennox C (2014). The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. Eur. Account. Rev. 23(1):1-23. |
|
DeFond M, Erkens DH, Zhang J (2016). Do Client Characteristics Really Drive the Big N Effect? Evidence from Propensity Score Matching. Manage. Sci. 63(11):3628-3649. |
|
DeFond, M. L., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. J. Account. Econ. 17(1–2):145-176. |
|
DeFond M, Zhang J (2014). A review of archival auditing research. J. Account. Econ. 58(2-3):275-326. |
|
Demartini C, Trucco S (2016). Audit risk and corporate governance: Italian auditors' perception after the global financial crisis. Afr. J. Bus. Manage.10(13):328-339. |
|
Dichev ID, Skinner DJ (2002). Large-sample evidence on the debt covenant hypothesis. J. Account. Res. 40(4):1091-1123. |
|
Easton PD (2004). PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital. Account. Rev. 79(1):73-95. |
|
EC DG - Internal Market and Services. (2006). Questionnaire on the legal systems of civil liability of statutory auditors in the European Union. In Partial update of the study carried out by Thieffry & Associates in 2001. |
|
Eshleman JD, Guo P (2014). Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor? Audit-J. Practice Th. 33(4):197-219. |
|
European Commission (2001). A study on systems of civil liability of statutory auditors in the context of a Single Market for auditing services in the European Union. |
|
European Commission (2010). GREEN PAPER. Audit Policy: Lessons from the Crisis, Brussels. |
|
European Parliament (1984). Eighth Council Directive 1984/253/EEC of 10 April 1984 based on Article 54 (3) (g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents. |
|
European Parliament (2006a). Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC. |
|
European Parliament (2006b). Regulation Number 1893 of the European Parliament and of the Council of 20 December 2006. |
|
Ferguson A, Francis JR, Stokes DJ (2003). The effects of firm-wide and office-level industry expertise on audit pricing. Account.78(2):429-448. |
|
Financial Reporting Council (2006). Paragraph 6 of schedule 10 of the 2006 Act, |
|
Firth M (1999). Company takeovers and the auditor choice decision. J. Int. Account. Audit. Taxation 8(2):197-214. |
|
Fleischer R, Goettsche M (2012). Size effects and audit pricing: Evidence from Germany. J. Int. Account. Audit. Tax. 21(2):156-168. |
|
Fortin S, Pittman JA (2007). The Role of Auditor Choice in Debt Pricing in Private Firms. Contemp. Account. Res. 24(3):859-896. |
|
France Parliament (2013). Code de commerce. Art. R. 822-19, |
|
Francis JR, Khurana IK, Pereira R (2005). Disclosure incentives and effects on cost of capital around the world. Account. Rev. 80(4):1125-1162. |
|
Francis JR, Maydew EL, Sparks HC (1999a). The Role of Big6 Auditors in the Credible Reporting of Accruals. Auditi- J. Practice Th. 18(2):17-34. |
|
Francis JR, Richard C, Vanstraelen A (2009). Assessing France's Joint Audit Requirement: Are Two Heads Better than One? Auditi- J. Practice Th. 28(2):35-63. |
|
Francis JR, Stokes DJ, Anderson D (1999b). City Markets as a Unit of Analysis in Audit Research and the Re-Examination of Big 6 Market Shares. Abacus, 35(2):185-206. |
|
Francis JR, Wang D (2008). The joint effect of investor protection and big 4 audits on earnings quality around the world. Contemp. Account. Res. 25(1):157-191. |
|
Francis JR, Wilson ER (1988). Auditor Changes: A Joint Test of Theory Relating to Agency Costs and Auditor Differentiation. Account. Rev. 63(4):663-682. |
|
Francis JR, Yu MD (2009). Big Four Office Size and Audit Quality. Account. Rev. 84(5):1521-1552. |
|
Frankel RM, Johnson MF, Nelson KK (2002). The Relation between Auditors' Fees for Nonaudit Services and Earnings Management. Account. Rev. 77(Supplement):71-105. |
|
Gallo PJ, Christensen LJ (2011). Firm size matters: An empirical investigation of organizational size and ownership on sustainability-related behaviors. Bus. Soc. 50(2):315-349. |
|
Gao Y, Khan M, Tan L (2017). Further Evidence on Consequences of Debt Covenant Violations. Contemp. Account. Res. 34(3):1489-1521. |
|
Gaver JJ, Paterson JS (2001). The Association between External Monitoring and Earnings Management in the Property-Casualty Insurance Industry. J. Account. Res. 39(2):269-282. |
|
Gebhardt WR, Lee CMC, Swaminathan B (2001). Toward an Implied Cost of Capital. J. Account. Res. 39(1):135-176. |
|
Geiger MA, Rama DV (2006). Audit firm size and going-concern reporting accuracy. Account. Horizons, 20(1):1-17. |
|
Gerayli MS, Yanesari AM, Ma'atoofi AR (2011). Impact of Audit Quality on Earnings Management: Evidence from Iran. Int. Res. J. Financ. Econ. 66:77-84. |
|
Gerde VW, White CG (2003). Auditor Independence, Accounting Firms, and the Securities and Exchange Commission. Bus. Soc. 42(1):83-114. |
|
Giudici P (2012). Auditors ' Multi-Layered Liability Regime. Eur. Bus. Organ. Law Rev. 13(4):501-555. |
Gode D, Mohanram P (2003). Inferring the Cost of Capital Using the Ohlson – Juettner Model. Rev. Account. Stud. 8(4):399-431. |
|
Gomez-Meija LR, Nunez-Nickel M (2001). The Role of Family Ties in Agency Contracts. Acad. Manage. J. 44(1):81-95. |
|
Graham JR, Li S, Qiu J (2008). Corporate misreporting and bank loan contracting. J. Financ. Econ. 89(1):44-61. |
|
Guedhami O, Pittman JA (2006). Ownership Concentration in Privatized Firms : The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure. J. Account. Res. 44(5):889-929. |
|
Guedhami O, Pittman JA, Saffar W (2014). Auditor choice in politically connected firms. J. Account. Res. 52(1):107-162. |
|
Gul FA, Zhou GS, Zhu XK (2013). Investor protection, firm informational problems, big n auditors, and cost of debt around the world. Auditing, 32(3):1-30. |
|
Guo S, Fraser M (2010). Propensity Score Analysis: Statistical Methods and Applications. Thousand Oaks, CA: SAGE Publications Inc. |
|
Harder VS, Stuart EA, Anthony JC (2010). Propensity score techniques and the assessment of measured covariate balance to test causal associations in psychological research. Psychol. Methods, 15(3):234-249. |
|
Hart SL, Sharma S (2004). Engaging fringe stakeholders for competitive imagi- nation. Acad. Manage. Exec. 18(1):7-18. |
|
Heckman J (1979). Sample selection bias as a specification error. Econometrica 47:153-161. |
|
Hodgdon C, Hughes SB (2016). The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments. J. Int. Account. Audit. Tax. 26:28-46. |
|
Hope OK, Thomas WB, Kolk A (2011). Financial credibility, ownership, and financing constraints in private firms. J. Int. Bus. Stud. 42(7):935-957. |
|
Hribar P, Nichols DC (2007). The use of unsigned earnings quality measures in tests of earnings management. J. Account. Res. 45(5):1017-1053. |
|
Iacus SM, King G, Porro G (2012). Causal inference without balance checking: Coarsened exact matching. Polit. Anal. 20(1):1-24. |
|
Iatridis GE (2012). Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity. Emerg. Markets Rev. 13(2):101-117. |
|
Institute of Chartered Accountants in England & Wales (2010). Regulation 30 of S.I. No.220 of 2010., Available at: http://www.icaew.com/en/members/regu. |
|
Italian Parliament (2010). Revisioni legali dei conti annuali e dei conti consolidati. Art. 2, capo II, Dlgs 39/2010, Available at: https://www.revisionelegale.mef.gov. |
|
Jenkins DS, Velury U (2011). The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism. Res. Account. Regulation, 23(2):172-176. |
|
Johnstone KM, Bedard JC, Ettredge ML (2004). The Effect of Competitive Bidding on Engagement Planning and Pricing. Contemp. Account. Res. 21(1):25-53. |
|
Jones JJ (1991). Earnings Management During Import Relief Investigations. J. Account. Res. 29(2):193–228. |
|
Karjalainen J (2011). Audit quality and cost of debt capital for private firms: Evidence from Finland. Int. J. Audit. 15(1):88-108. |
|
Kelly AS, Mohrweis LC (1989). Bankers' and investors' perceptions of the auditor's role in financial statement reporting: The impact of SAS No. 58. Audit – J. Practice Th. 9(1):87-97. |
|
Khurana IK, Raman KK (2004). Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries. Account. Rev. 79(2):473-495. |
|
Kim JB, Chung R, Firth M (2003). Auditor Conservatism, Asymmetric Monitoring, and Earnings Management. Contemp. Account. Res. 20(2):323-359. |
|
Kim JB, Simunic DA, Stein MT, Yi CH (2011). Voluntary audits and the cost of debt capital for privately held firms: Korean evidence. Contemp. Account. Res. 28(2):585-615. |
|
King G, Nielsen R, Coberley C, Pope JE (2011). Comparative Effectiveness of Matching Methods for Causal Inference. Working Paper. |
|
Kinney WR Jr. (1999). Auditor independence: A burdensome constraint or core value? Account. Horizons 13(2):69-75. |
|
Kleinman G, Lin BB, Palmon D (2014). Audit Quality: A Cross-National Comparison of Audit Regulatory Regimes. J. Account. Audit. Financ. 29(1):61-87. |
|
La Porta R, Lopez-De-Silanes F, Shleifer A (1999). Corporate Ownership Around the World. J. Financ. 54(2):471-517. |
|
Lai KW (2011). The cost of debt when all-equity firms raise finance: The role of investment opportunities, audit quality and debt maturity. J. Bank. Financ. 35(8):1931-1940. |
|
Lawrence A, Minutti-Meza M, Zhang P (2011). Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies BeAttributed to Client Characteristics? Account. Rev. 86(1):259-286. |
|
Lennox C (1999). Are large auditors more accurate than small auditors? Account.Bus. Res. 29(3):217-227. |
|
Lennox C (2005). Audit quality and executive ofï¬cers' afï¬liations with CPA ï¬rms. J. Account. Econ. 39:201-231. |
|
Lennox CS, Francis JR, Wang Z (2012). Selection Models in Accounting Research. Account. Rev. 87(2):589-616. |
|
Lennox CS, Pittman JA (2011). Voluntary audits versus mandatory audits. Account. Rev. 86(5):1655-1678. |
|
Leuz C, Nanda D, Wysocki PD (2003). Earnings management and investor protection: An international comparison. J. Financ. Econ. 69(3):505-527. |
|
Li N (2016). Performance Measures in Earnings-Based Financial Covenants in Debt Contracts. J. Account. Res. 54(4):1149–1186. |
|
Li C (2009). Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going-Concern Opinions. Contemp. Account. Res. 26(1):201-230. |
|
Li C, Xie Y, Zhou J (2010). National Level, City Level Auditor Industry Specialization and Cost of Debt. Account. Horizons, 24(3):395–417. |
|
Libby R (1979a). Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report. J. Account. Res. 17(1):99-122. |
|
Libby R (1979b). The Impact of Uncertainty Reporting on the Loan Decision. J. Account. Res. 17(Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program):35-57. |
|
Lin ZJ, Liu M (2009). The impact of corporate governance on auditor choice: Evidence from China. J. Int. Account. Audit. Tax. 18(1):44-59. |
|
Lins KV, Volpin P, Wagner HF (2013). Does Family Control Matter? International Evidence from the 2008–2009 Financial Crisis. Rev. Financ. Stud. 26(10):2583-2619. |
|
Louis H (2005). Acquirers ' abnormal returns and the non-Big 4 auditor clientele effect. J. Account. Econ. 40:75-99. |
|
Maijoor SJ, Vanstraelen A (2006). Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets. Account. Bus. Res. 36(1):33-52. |
|
Mansi SA, Maxwell WF, Miller DP (2004). Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market. J. Account. Res. 42(4):755-793. |
|
Melumad ND, Thoman L (1990). On Auditors and the Courts in an Adverse Selection Setting. J. Account. Res. 28(1):77-120. |
|
Minnis M (2011). The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms. J. Account. Res. 49(2):457-506. |
|
Moch MK (1976). Structure and organizational resource allocation. Admin. Sci. Quart. 21:661-674. |
|
Nelson MW, Elliott JA, Tarpley RL (2002). Evidence from auditors about managers' and auditors' earnings management decisions. Account. Rev. 77(Supplement):175-202. |
|
Niemi L, Kinnunen J, Ojala H, Troberg P (2012). Drivers of voluntary audit in Finland: to be or not to be audited? Account. Bus. Res. 42(2):169-196. |
|
O'Sullivan N (1993). Auditors' Liability: Its Role in the Corporate Governance Debate. Account. Bus. Res. 23(1):412-420. |
|
Ohlson JA, Juettner-Nauroth BE (2005). Expected EPS and EPS growth as determinantsof value. Rev. Account. Stud. 10(2–3):349-365. |
|
Peek E, Cuijpers R, Buijink W (2010). Creditors' and Shareholders' Reporting Demands in Public Versus Private Firms: Evidence from Europe. Contemp. Account. Res. 27(1):49-91. |
|
Petersen MA, Rajan RG (1994). The Benefits of Lending Relationships : Evidence from Small Business Data. J. Financ. 49(1):3-37. |
|
Pittman JA, Fortin S (2004). Auditor choice and the cost of debt capital for newly public firms. J. Account. Econ. 37(1):113-136. |
|
Porte DSM, Saur-Amaral I, Carlos J, Pinho DC (2015). Audit research: A systematic literature review of published research on ISI Web of Science between 2002 and 2013. Afr. J. Bus. Manage.9(4):116-126. |
|
Power M (1997). The Audit Society – Rituals of Verification. Oxford: Oxford University Press. |
|
Prencipe A, Bar-Yosef S, Mazzola P, Pozza L (2011). Income smoothing in family-controlled companies: Evidence from Italy. Corp. Governance, 19(6):529-546. |
|
Read WJ, Rama DV, Raghunandan K (2004). Local and regional audit firms and the market for SEC audits. Account. Horizons 18(4):241-254. |
|
Reichelt KJ, Wang D (2010). National and office-specific measures of auditor industry expertise and effects on audit quality. J. Account. Res. 48(3):647-686. |
|
Reynolds JK, Francis JR (2000). Does size matter? The influence of large clients on office-level auditor reporting decisions. J. Account. Econ. 30(3):375-400. |
|
Robin A, Wu Q, Zhang H (2017). Auditor Quality and Debt Covenants. Contemp. Account. Res. 34(1):154-185. |
|
Rosenbaum PR, Rubin DB (1983). The Central Role of the Propensity Score in Observational Studies for Causal Effects. Biometrika, 70(1):41-55. |
|
Rosenbaum PR, Rubin DB (1985). Constructing a Control Group Using Multivariate Matched Sampling Methods that Incorporate the Propensity Score. Am. Stat. 39(1):33-38. |
|
Schreck P, Raithel S (2015). Corporate Social Performance, Firm Size, and Organizational Visibility: Distinct and Joint Effects on Voluntary Sustainability Reporting. Bus. Soc. 57(4):742-778. |
|
Schulze WS, Lubatkin M, Dino RN, Buchholtz AK (2001). Agency Relationships in Family Firms: Theory and Evidence. Organ. Sci. 12(2):99-116. |
|
Shipman JE, Swanquist QT, Whited RL (2015). Propensity Score Matching in Accounting Research. Working Paper, |
|
Simunic D, Stein M (1987). Product Differentiation in Auditing: Audit firm choice in the Market for Unseasoned New Issues. The Canadian Certified General Accountants Research Foundation. |
|
Spirkle (2013). Auditor's liability to third parties in different countries. Essay Mode. |
|
Strawser JR (1994). An Investigation of the Effect of Accountant INvolvement with Forecasts on the Decisions and Perceptions of Commercial Lenders. J. Account. Audit. Financ. 9(3):533-557. |
|
Sweeney AP (1994). Debt-covenant violations and managers' accounting responses. J. Account. Econ. 17(3):281-308. |
|
Teoh SH, Wong TJ (1993). Perceived Auditor Quality and the Earnings Response Coefficient. Account. Rev. 68(2):346-366. |
|
Tomczyk S (1996). Auditor reputation and initial public offerings by foreign companies. J. Int. Account. Audit. Tax. 5(2):249-262. |
|
Tsipouridou M, Spathis C (2012). Earnings management and the role of auditors in an unusual IFRS context: The case of Greece. J. Int. Account. AudiT. Tax. 21(1):62–78. |
|
Van Buuren J, Koch C, Van Nieuw Amerongen N, Wright AM (2014). The use of business risk audit perspectives by non-big 4 audit firms. Auditing: J. Pract. Th. 33(3):105-128. |
|
Van Tendeloo B, Vanstraelen A (2008). Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. Eur. Account. Rev. 17(3):447-469. |
|
Vander Bauwhede H, Willekens M (2004). Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market. Eur. Account. Rev. 13(3):501-522. |
|
Vander Bauwhede H, Willekens M, Gaeremynck A (2003). Audit firm size, public ownership, and firms' discretionary accruals management. Int. J. Account. 38(1):1-22. |
|
Vera-Mu-oz SC, Ho JL, Chow CW (2006). Enhancing knowledge sharing in public accounting firms. Account. Horizons, 20(2):133–155. |
|
Wang J, Fan NM (2014). Audit Fee Premiums: Pre and Post the Andersen Scandal and SOX. Int. Res. J. Appl. Financ. 5(10):1235-1260. |
|
Watts R, Zimmerman J (1986). Positive Accounting Theory. Upper Saddle City, NJ: Prentice-Hall. |
|
Weber J, Willenborg M (2003). Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap IPOs. J. Account. Res. 41(4):681-720. |
|
White H (1980). A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica, 48(4):817-838. |
|
Willekens M, Simunic DA (2007). Precision in auditing standards: effects on auditor and director liability and the supply and demand for audit services. Account. Bus. Res. 37(3):217-232. |
Copyright © 2024 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0