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Individual auditor legal liability and collaborative networks: Evidence from mandatory changes to limited liability partnerships in China
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What this work says
Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1007/s10551-005-0542-4openalex-snapshot
Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China
inferredcites →https://doi.org/10.1007/s11142-020-09568-3openalex-snapshot
Real effects of auditor conservatism
inferredcites →https://doi.org/10.1007/s11142-024-09828-6openalex-snapshot
Partner wealth and audit quality: evidence from the United States
inferredcites →https://doi.org/10.1016/j.aos.2021.101239openalex-snapshot
The ties that bind: Knowledge-seeking networks and auditor job performance
inferredcites →https://doi.org/10.1016/j.jacceco.2007.05.002openalex-snapshot
Audit effort and earnings management
inferredcites →https://doi.org/10.1016/j.jacceco.2012.06.002openalex-snapshot
The consequences of protecting audit partners’ personal assets from the threat of liability
inferredcites →https://doi.org/10.1016/j.jacceco.2013.10.002openalex-snapshot
Accounting misstatements following lawsuits against auditors
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.2018.09.001openalex-snapshot
Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101497openalex-snapshot
Insights into Auditor Public Oversight Boards: Whether, How, and Why they 'Work'
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101539openalex-snapshot
A review of China-related accounting research in the past 25 years
inferredcites →https://doi.org/10.1016/j.jacceco.2022.101572openalex-snapshot
Delegated leadership at public accounting firms
inferredcites →https://doi.org/10.1016/j.jacceco.2024.101715openalex-snapshot
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?
inferredcites →https://doi.org/10.1016/j.jacceco.2024.101741openalex-snapshot
Client restatement announcement, audit office human capital investment, and audit quality improvements
inferredcites →https://doi.org/10.1016/j.jfineco.2022.01.004openalex-snapshot
How much should we trust staggered difference-in-differences estimates?
inferredcites →https://doi.org/10.1016/s0165-4101(00)00005-7openalex-snapshot
The impact of improved auditor independence on audit market concentration in China
inferredcites →https://doi.org/10.1016/s0165-4101(01)00046-5openalex-snapshot
Litigation risk and audit fees: evidence from UK firms cross-listed on US markets
inferredcites →https://doi.org/10.1080/09638180.2019.1647258openalex-snapshot
The Effects of Auditor Social and Human Capital on Auditor Compensation: Evidence from the Italian Small Audit Firm Market
inferredcites →https://doi.org/10.1086/261908openalex-snapshot
Auditing Standards, Legal Liability, and Auditor Wealth
inferredcites →https://doi.org/10.1093/rfs/hhz149openalex-snapshot
Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime
inferredcites →https://doi.org/10.1111/1475-679x.12333openalex-snapshot
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments
inferredcites →https://doi.org/10.1111/1475-679x.12399openalex-snapshot
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors
inferredcites →https://doi.org/10.1111/1475-679x.12559openalex-snapshot
Using and Interpreting Fixed Effects Models
inferredcites →https://doi.org/10.1111/1911-3846.12327openalex-snapshot
Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies
inferredcites →https://doi.org/10.1111/1911-3846.12617openalex-snapshot
Common Auditors and Private Bank Loans*
inferredcites →https://doi.org/10.1111/1911-3846.12652openalex-snapshot
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*
inferredcites →https://doi.org/10.1111/1911-3846.12702openalex-snapshot
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*
inferredcites →https://doi.org/10.1111/1911-3846.12739openalex-snapshot
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers
inferredcites →https://doi.org/10.1111/1911-3846.12743openalex-snapshot
Network Analysis of Audit Partner Rotation†
inferredcites →https://doi.org/10.1111/1911-3846.12826openalex-snapshot
Social Networks Analysis in Accounting and Finance
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00298.xopenalex-snapshot
Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG
inferredcites →https://doi.org/10.1257/000282803321947434openalex-snapshot
Accounting in Partnerships
inferredcites →https://doi.org/10.1287/mnsc.2019.3331openalex-snapshot
Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements
inferredcites →https://doi.org/10.1287/mnsc.2020.3924openalex-snapshot
Executive Network Centrality and Corporate Reporting
inferredcites →https://doi.org/10.1506/c27u-23k8-e1vl-20r0openalex-snapshot
Who Cares about Auditor Reputation?*
inferredcites →https://doi.org/10.1506/car.25.1.2openalex-snapshot
Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*
inferredcites →https://doi.org/10.2307/2490397openalex-snapshot
The Pricing of Audit Services: Theory and Evidence
inferredcites →https://doi.org/10.2307/2491405openalex-snapshot
Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offerings Market
inferredcites →https://doi.org/10.2308/acch-51942openalex-snapshot
A Review of the Archival Literature on Audit Partners
inferredcites →https://doi.org/10.2308/accr-50198openalex-snapshot
Audit Quality and Auditor Reputation: Evidence from Japan
inferredcites →https://doi.org/10.2308/accr-50536openalex-snapshot
Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
inferredcites →https://doi.org/10.2308/accr-50800openalex-snapshot
Does Mandatory Rotation of Audit Partners Improve Audit Quality?
inferredcites →https://doi.org/10.2308/accr-51054openalex-snapshot
Capital Market Consequences of Audit Partner Quality
inferredcites →https://doi.org/10.2308/accr-51236openalex-snapshot
On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms
inferredcites →https://doi.org/10.2308/accr-51399openalex-snapshot
Team-Oriented Leadership and Auditors' Willingness to Raise Audit Issues
inferredcites →https://doi.org/10.2308/accr-51407openalex-snapshot
The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors
inferredcites →https://doi.org/10.2308/accr-51426openalex-snapshot
State Liability Regimes within the United States and Auditor Reporting
inferredcites →https://doi.org/10.2308/accr-52009openalex-snapshot
Long-Term Impact of Economic Conditions on Auditors' Judgment
inferredcites →https://doi.org/10.2308/accr.2001.76.3.333openalex-snapshot
Strategic Interaction in Auditing: An Analysis of Auditors' Legal Liability, Internal Control System Quality, and Audit Effort
inferredcites →https://doi.org/10.2308/accr.2008.83.5.1315openalex-snapshot
Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings
inferredcites →https://doi.org/10.2308/ajpt-51862openalex-snapshot
Audit Firms as Networks of Offices
inferredcites →https://doi.org/10.2308/atax-52151openalex-snapshot
Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime
inferredcites →https://doi.org/10.2308/aud.2005.24.supplement.41openalex-snapshot
Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective
inferredcites →https://doi.org/10.2308/tar-2018-0074openalex-snapshot
Do Director Networks Help Managers Forecast Better?
inferredcites →https://doi.org/10.2308/tar-2018-0151openalex-snapshot
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?
inferredcites →https://doi.org/10.2308/tar-4482234openalex-snapshot
An Analysis of Auditor Litigation and Audit Service Quality.
inferredcites →https://doi.org/10.2308/tar-9709240187openalex-snapshot
Legal regimes, audit quality and investment.
inferredcites →https://doi.org/10.2308/tar-9712114164openalex-snapshot
Litigation Risk and Auditor Resignations.
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
inferred← citeshttps://doi.org/10.1080/00036846.2026.2723564openalex-snapshot
Elite auditor and audit pricing
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