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An Information-based Theory of Auditor Switching
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1006/bare.1997.0070openalex-snapshot
AUDIT MARKET COMPETITION: AUDITOR CHANGES AND THE IMPACT OF TENDERING
inferredcites →https://doi.org/10.1007/s11142-012-9188-5openalex-snapshot
Evidence on the use of unverifiable estimates in required goodwill impairment
inferredcites →https://doi.org/10.1007/s11142-018-9464-0openalex-snapshot
Consequences of adopting an expanded auditor’s report in the United Kingdom
inferredcites →https://doi.org/10.1007/s11142-021-09650-4openalex-snapshot
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom
inferredcites →https://doi.org/10.1016/0165-4101(81)90009-4openalex-snapshot
Auditor independence, ‘low balling’, and disclosure regulation
inferredcites →https://doi.org/10.1016/0165-4101(91)90008-copenalex-snapshot
Informationally motivated auditor replacement
inferredcites →https://doi.org/10.1016/0278-4254(95)00020-fopenalex-snapshot
Evidence on opinion shopping from audit opinion conservatism
inferredcites →https://doi.org/10.1016/0304-4068(83)90034-4openalex-snapshot
Competitive bidding and proprietary information
inferredcites →https://doi.org/10.1016/j.jacceco.2013.10.005openalex-snapshot
Non-discretionary conservatism: Evidence and implications
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.002openalex-snapshot
A review of archival auditing research
inferredcites →https://doi.org/10.1016/j.jacceco.2015.08.003openalex-snapshot
The effect of audit adjustments on earnings quality: Evidence from China
inferredcites →https://doi.org/10.1016/j.jacceco.2021.101475openalex-snapshot
How do auditors respond to competition? Evidence from the bidding process
inferredcites →https://doi.org/10.1016/j.jacceco.2023.101667openalex-snapshot
Accounting Information and Risk Shifting with Asymmetrically Informed Creditors
inferredcites →https://doi.org/10.1016/j.jcae.2019.100160openalex-snapshot
Disclosure of fair value measurement in goodwill impairment test and audit fees
inferredcites →https://doi.org/10.1016/s0165-4101(00)00025-2openalex-snapshot
Do companies successfully engage in opinion-shopping? Evidence from the UK
inferredcites →https://doi.org/10.1023/a:1009687101871openalex-snapshot
The Effects of Business Risk on Audit Pricing
inferredcites →https://doi.org/10.1086/261908openalex-snapshot
Auditing Standards, Legal Liability, and Auditor Wealth
inferredcites →https://doi.org/10.1086/466756openalex-snapshot
Free Competition and the Optimal Amount of Fraud
inferredcites →https://doi.org/10.1111/1475-679x.00027openalex-snapshot
Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
inferredcites →https://doi.org/10.1111/1911-3846.12004openalex-snapshot
How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
inferredcites →https://doi.org/10.1111/ijau.12242openalex-snapshot
Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00153.xopenalex-snapshot
Audit Firm Portfolio Management Decisions
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00200.xopenalex-snapshot
Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00211.xopenalex-snapshot
Does Opinion Shopping Impair Auditor Independence and Audit Quality?
inferredcites →https://doi.org/10.1111/j.1911-3846.1998.tb00567.xopenalex-snapshot
An Analysis of the Economic Consequences of the Proportionate Liability Rule*
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00578.xopenalex-snapshot
A Bargaining Model of Auditor Reporting*
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01191.xopenalex-snapshot
The Economics of Setting Auditing Standards
inferredcites →https://doi.org/10.1257/002205106776162717openalex-snapshot
On Doctors, Mechanics, and Computer Specialists: The Economics of Credence Goods
inferredcites →https://doi.org/10.1287/mnsc.2023.4944openalex-snapshot
Auditor Tenure and Misreporting: Evidence from a Dynamic Oligopoly Game
inferredcites →https://doi.org/10.1506/47tf-whq1-rg39-8jx4openalex-snapshot
The Effect of Competitive Bidding on Engagement Planning and Pricing*
inferredcites →https://doi.org/10.1506/llth-jxqv-8cew-8mxdopenalex-snapshot
Audit‐Firm Tenure and the Quality of Financial Reports*
inferredcites →https://doi.org/10.1561/1400000072openalex-snapshot
The Theory of Auditing Economics: Evidence and Suggestions for Future Research
inferredcites →https://doi.org/10.2307/2491224openalex-snapshot
Determinants of Fee Cutting on Initial Audit Engagements
inferredcites →https://doi.org/10.2307/2938166openalex-snapshot
Comments on the Interpretation of Game Theory
inferredcites →https://doi.org/10.2308/acch-50265openalex-snapshot
An Examination of the Credence Attributes of an Audit
inferredcites →https://doi.org/10.2308/acch.2007.21.4.371openalex-snapshot
Audit Fees and Auditor Dismissals in the Sarbanes-Oxley Era
inferredcites →https://doi.org/10.2308/accr-50958openalex-snapshot
Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence
inferredcites →https://doi.org/10.2308/accr-52078openalex-snapshot
Accounting Manipulation, Peer Pressure, and Internal Control
inferredcites →https://doi.org/10.2308/accr.1999.74.2.225openalex-snapshot
Investors' Recovery Friction and Auditor Liability Rules
inferredcites →https://doi.org/10.2308/accr.1999.74.3.281openalex-snapshot
The Audit Risk Model, Business Risk and Audit-Planning Decisions
inferredcites →https://doi.org/10.2308/accr.1999.74.3.347openalex-snapshot
Financial Reporting and Auditing Under Alternative Damage Apportionment Rules
inferredcites →https://doi.org/10.2308/accr.2005.80.2.585openalex-snapshot
Auditor Tenure and Perceptions of Audit Quality
inferredcites →https://doi.org/10.2308/accr.2010.85.1.261openalex-snapshot
Auditor Liability and Client Acceptance Decisions
inferredcites →https://doi.org/10.2308/horizons-2022-018openalex-snapshot
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality
inferredcites →https://doi.org/10.2308/tar-2020-0423openalex-snapshot
Auditor Specialization and Information Spillovers
inferredcites →https://doi.org/10.2308/tar-2021-0013openalex-snapshot
The Disclosure and Consequences of U.S. Critical Audit Matters
inferredcites →https://doi.org/10.2308/tar-4481748openalex-snapshot
Qualified Audit Opinions and Auditor Switching.
inferredcites →https://doi.org/10.2308/tar-4481784openalex-snapshot
The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery.
inferredcites →https://doi.org/10.2308/tar-9410256367openalex-snapshot
Auditor Switching and Conservatism.
inferredcites →https://doi.org/10.2308/tar-9412141462openalex-snapshot
Audit Pricing, Lowballing and Auditor Turnovers: A Dynamic Analysis.
inferredcites →https://doi.org/10.2308/tar-9505096117openalex-snapshot
Imperfect Competition in Audit Market and its Effect on the Demand for Audit-Related Services.
inferredcites →https://doi.org/10.2308/tar-9603263530openalex-snapshot
Audit Pricing and Independence.
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.2139/ssrn.5381880openalex-snapshot
Market-Based Managerial Incentives and Real Effects of Auditor Rotation
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