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Educating the Gatekeepers: The Real Effects of Auditor Risk Training on Client Firm Policies

https://doi.org/10.2139/ssrn.6521440
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Outgoing claims: the papers this work cites, builds on, or argues with.

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The effect of the 150-hour requirement on new accountants’ professional commitment, Ethical orientation, and Professionalism
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Asset volatility
inferredcites →https://doi.org/10.1007/s11142-020-09568-3openalex-snapshot
Real effects of auditor conservatism
inferredcites →https://doi.org/10.1007/s11149-006-0015-4openalex-snapshot
Supply-side effects of the 150-hour educational requirement for CPA licensure
inferredcites →https://doi.org/10.1007/s11156-023-01233-5openalex-snapshot
Audit committee equity incentives and stock price crash risk
inferredcites →https://doi.org/10.1016/0165-4101(81)90002-1openalex-snapshot
Auditor size and audit quality
inferredcites →https://doi.org/10.1016/j.intacc.2017.01.001openalex-snapshot
Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China
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.2017.11.011openalex-snapshot
Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
inferredcites →https://doi.org/10.1016/j.jacceco.2020.101314openalex-snapshot
Auditors are Known by the Companies They Keep
inferredcites →https://doi.org/10.1016/j.jacceco.2023.101669openalex-snapshot
Auditor Industry Range and Audit Quality
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2013.02.001openalex-snapshot
Do regulations limiting management influence over auditors improve audit quality? Evidence from China
inferredcites →https://doi.org/10.1016/j.jfineco.2004.09.004openalex-snapshot
Managerial incentives and risk-taking☆
inferredcites →https://doi.org/10.1016/j.jfineco.2012.12.007openalex-snapshot
The role of state and foreign owners in corporate risk-taking: Evidence from privatization
inferredcites →https://doi.org/10.1016/j.red.2015.12.001openalex-snapshot
Household finance over the life-cycle: What does education contribute?
inferredcites →https://doi.org/10.1016/s0165-4101(98)00018-4openalex-snapshot
Auditor changes and discretionary accruals
inferredcites →https://doi.org/10.1016/s0165-4101(99)00010-5openalex-snapshot
The 150-hour rule
inferredcites →https://doi.org/10.1016/s0278-4254(02)00037-6openalex-snapshot
Barriers to professional entry: how effective is the 150-hour rule?
inferredcites →https://doi.org/10.1093/rfs/hhr065openalex-snapshot
Large Shareholder Diversification and Corporate Risk-Taking
inferredcites →https://doi.org/10.1111/1475-679x.00075openalex-snapshot
Error Detection by Industry‐Specialized Teams during Sequential Audit Review
inferredcites →https://doi.org/10.1111/1475-679x.12157openalex-snapshot
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
inferredcites →https://doi.org/10.1111/1475-679x.12342openalex-snapshot
Labor Market Effects of Spatial Licensing Requirements: Evidence From CPA Mobility
inferredcites →https://doi.org/10.1111/1475-679x.12408openalex-snapshot
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
inferredcites →https://doi.org/10.1111/1475-679x.12518openalex-snapshot
Occupational Licensing and Minority Participation in Professional Labor Markets
inferredcites →https://doi.org/10.1111/1911-3846.12896openalex-snapshot
The importance of audit partners' risk tolerance to audit quality
inferredcites →https://doi.org/10.1111/j.1467-8543.2010.00807.xopenalex-snapshot
The Prevalence and Effects of Occupational Licensing
inferredcites →https://doi.org/10.1111/j.1540-6261.2008.01372.xopenalex-snapshot
Corporate Governance and Risk‐Taking
inferredcites →https://doi.org/10.1111/j.1911-3846.1999.tb00577.xopenalex-snapshot
Accounting Accruals and Auditor Reporting Conservatism*
inferredcites →https://doi.org/10.1111/jbfa.12256openalex-snapshot
Balance sheet conservatism and audit reporting conservatism
inferredcites →https://doi.org/10.1111/jbfa.12490openalex-snapshot
The monitoring role of the media: Evidence from earnings management
inferredcites →https://doi.org/10.1111/jbfa.12696openalex-snapshot
The impact of Confucianism on auditor judgment
inferredcites →https://doi.org/10.1111/risa.13737openalex-snapshot
Socioscientific Issues in Science Education: An opportunity to Incorporate Education about Risk and Risk Analysis?
inferredcites →https://doi.org/10.1257/jep.14.4.189openalex-snapshot
Occupational Licensing
inferredcites →https://doi.org/10.1506/j29k-mrua-0app-yj6vopenalex-snapshot
Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*
inferredcites →https://doi.org/10.2307/2490984openalex-snapshot
Voluntary Corporate Disclosure: The Case of Interim Reporting
inferredcites →https://doi.org/10.2307/2491469openalex-snapshot
Tacit Managerial versus Technical Knowledge As Determinants of Audit Expertise in the Field
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-51696openalex-snapshot
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?
inferredcites →https://doi.org/10.2308/accr-52389openalex-snapshot
Auditing Standards, Professional Judgment, and Audit Quality
inferredcites →https://doi.org/10.2308/accr.2006.81.1.49openalex-snapshot
After Enron: Auditor Conservatism and Ex-Andersen Clients
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