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Do Individual Auditors Affect Audit Quality? Evidence from Archival Data

https://doi.org/10.2308/accr-50536
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1 of the 57 references listed on this page is in the Retraction Watch database as retracted (export 2026-10-21): 10.2308/acch.2009.23.1.1 (notice 2015-09-01).

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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/s10618-005-0024-4openalex-snapshot
Computing LTS Regression for Large Data Sets
inferredcites →https://doi.org/10.1007/s11142-006-6394-zopenalex-snapshot
A Political–economic Analysis of Auditor Reporting and Auditor Switches
inferredcites →https://doi.org/10.1016/0165-4101(81)90002-1openalex-snapshot
Auditor size and audit quality
inferredcites →https://doi.org/10.1016/j.bar.2004.09.003openalex-snapshot
What do we know about audit quality?
inferredcites →https://doi.org/10.1016/j.cjar.2011.09.001openalex-snapshot
The quality of financial reporting in China: An examination from an accounting restatement perspective
inferredcites →https://doi.org/10.1016/j.jacceco.2008.04.001openalex-snapshot
State ownership, the institutional environment, and auditor choice: Evidence from China
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.001openalex-snapshot
Understanding earnings quality: A review of the proxies, their determinants and their consequences
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2008.07.002openalex-snapshot
Should earnings thresholds be used as delisting criteria in stock market?
inferredcites →https://doi.org/10.1016/j.jbankfin.2007.03.016openalex-snapshot
Regulations, earnings management, and post-IPO performance: The Chinese evidence
inferredcites →https://doi.org/10.1016/j.jfineco.2010.05.002openalex-snapshot
Tunneling through intercorporate loans: The China experience☆
inferredcites →https://doi.org/10.1016/j.joep.2007.01.006openalex-snapshot
Risk attitude and market behavior: Evidence from experimental asset markets
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)00010-6openalex-snapshot
Does size matter? The influence of large clients on office-level auditor reporting decisions
inferredcites →https://doi.org/10.1016/s0165-4101(97)00015-3openalex-snapshot
Changes in the value-relevance of earnings and book values over the past forty years
inferredcites →https://doi.org/10.1016/s0165-4101(97)00017-7openalex-snapshot
Earnings management to avoid earnings decreases and losses
inferredcites →https://doi.org/10.1017/cbo9780511811241openalex-snapshot
Microeconometrics
inferredcites →https://doi.org/10.1080/01621459.1984.10477105openalex-snapshot
Least Median of Squares Regression
inferredcites →https://doi.org/10.1086/260061openalex-snapshot
Risk, Return, and Equilibrium: Empirical Tests
inferredcites →https://doi.org/10.1108/02686900710759398openalex-snapshot
Organizational risk in large audit firms
inferredcites →https://doi.org/10.1108/09513579210011871openalex-snapshot
Do We Need to Consider the Individual Auditor when Discussing Auditor Independence?
inferredcites →https://doi.org/10.1111/1911-3846.12020openalex-snapshot
The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share
inferredcites →https://doi.org/10.1111/j.1911-3846.1998.tb00547.xopenalex-snapshot
The Effect of Audit Quality on Earnings Management*
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/j.1911-3846.2010.01046.xopenalex-snapshot
Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China*
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01071.xopenalex-snapshot
Female Directors and Earnings Quality*
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01097.xopenalex-snapshot
Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01177.xopenalex-snapshot
Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China
inferredcites →https://doi.org/10.1162/003355303322552775openalex-snapshot
Managing with Style: The Effect of Managers on Firm Policies
inferredcites →https://doi.org/10.1257/000282806776157704openalex-snapshot
Politically Connected Firms
inferredcites →https://doi.org/10.1506/9xvl-p6rr-mtpx-vu8kopenalex-snapshot
Market Consequences of Earnings Management in Response to Security Regulations in China
inferredcites →https://doi.org/10.1506/car.25.1.6openalex-snapshot
The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
inferredcites →https://doi.org/10.1506/egqd-btg1-4rhd-7mu6openalex-snapshot
Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?*
inferredcites →https://doi.org/10.2139/ssrn.1266893openalex-snapshot
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices
inferredcites →https://doi.org/10.2139/ssrn.1409964openalex-snapshot
Are Female Auditors Still Women? Analyzing the Sex Differences Affecting Audit Quality
inferredcites →https://doi.org/10.2139/ssrn.761706openalex-snapshot
Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective
inferredcites →https://doi.org/10.2307/1912557openalex-snapshot
Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses
inferredcites →https://doi.org/10.2307/1913610openalex-snapshot
A Simple, Positive Semi-Definite, Heteroskedasticity and Autocorrelation Consistent Covariance Matrix
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2308/acch.2008.22.1.69openalex-snapshot
The Auditor's Reporting Model: A Literature Overview and Research Synthesis
inferredcites →https://doi.org/10.2308/acch.2009.23.1.1openalex-snapshot
The Impact of Client and Auditor Gender on Auditors’ Judgments (Retracted)
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-snapshot
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.61openalex-snapshot
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2003.78.3.779openalex-snapshot
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
inferredcites →https://doi.org/10.2308/accr.2004.79.3.645openalex-snapshot
Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues
inferredcites →https://doi.org/10.2308/accr.2009.84.5.1521openalex-snapshot
Big 4 Office Size and Audit Quality
inferredcites →https://doi.org/10.2308/accr.2010.85.1.127openalex-snapshot
Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1127openalex-snapshot
Introduction to a Forum on Individual Differences in Accounting Behavior
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1131openalex-snapshot
What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1163openalex-snapshot
The Effects of Executives on Corporate Tax Avoidance
inferredcites →https://doi.org/10.2308/aud.2001.20.2.9openalex-snapshot
Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China
inferredcites →https://doi.org/10.2308/aud.2005.24.s-1.5openalex-snapshot
Audit Research after Sarbanes-Oxley
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/aud.2005.24.supplement.5openalex-snapshot
Audit Research after Sarbanes-Oxley
inferredcites →https://doi.org/10.2308/aud.2009.28.1.191openalex-snapshot
An Examination of the Effects of Auditor Rank on Pre-Negotiation Judgments
inferredcites →https://doi.org/10.2308/aud.2009.28.1.29openalex-snapshot
Auditor Disaffiliation Program in China and Auditor Independence
inferredcites →https://doi.org/10.2308/aud.2009.28.2.1openalex-snapshot
A Model and Literature Review of Professional Skepticism in Auditing
inferredcites →https://doi.org/10.2308/jeta-10490openalex-snapshot
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC., Audit Analytics and Continuous Audit: Looking towards the Future

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Political Corruption and Auditor Change Decision: Evidence from China
inferred← citeshttps://doi.org/10.5117/mab.98.116510zenodo-depositor-declared
A systematic literature review on the bright and dark sides of auditors’ personality
inferred← citeshttps://doi.org/10.1002/smj.3439openalex-snapshot
Revisiting managerial “style”: The replicability and falsifiability of manager fixed effects for firm policies
inferred← citeshttps://doi.org/10.1007/978-3-031-56423-9_9openalex-snapshot
Carbon Discourse, Climate Governance, and Audit Fees
inferred← citeshttps://doi.org/10.1007/978-3-031-84885-8_31openalex-snapshot
Moderating Role of Audit Tenure in the Relationship Between Audit Fees and Financial Performance: Evidence from the Nigerian Banking Sector
inferred← citeshttps://doi.org/10.1007/978-981-33-4462-4_10openalex-snapshot
The Preference of Signing Auditors Toward Spicy Cuisine and Financial Reporting Quality
inferred← citeshttps://doi.org/10.1007/978-981-33-4462-4_2openalex-snapshot
Auditor-CEO Surname Sharing and Financial Misstatement
inferred← citeshttps://doi.org/10.1007/978-981-33-4462-4_5openalex-snapshot
Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from Chinese Special Treatment Firms
inferred← citeshttps://doi.org/10.1007/978-981-33-4462-4_8openalex-snapshot
Auditor-Client Religiosity Convergence and Financial Misstatement
inferred← citeshttps://doi.org/10.1007/s10551-015-2986-5openalex-snapshot
Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China
inferred← citeshttps://doi.org/10.1007/s10551-016-3152-4openalex-snapshot
Busy Auditors, Ethical Behavior, and Discretionary Accruals Quality in Malaysia
inferred← citeshttps://doi.org/10.1007/s10551-016-3223-6openalex-snapshot
Do Auditors Applaud Corporate Environmental Performance? Evidence from China
inferred← citeshttps://doi.org/10.1007/s10551-017-3571-xopenalex-snapshot
Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China
inferred← citeshttps://doi.org/10.1007/s10551-017-3737-6openalex-snapshot
Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence from China
inferred← citeshttps://doi.org/10.1007/s10551-017-3762-5openalex-snapshot
What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement
inferred← citeshttps://doi.org/10.1007/s10551-020-04732-wopenalex-snapshot
The Gender Effects of Audit Partners on Audit Outcomes: Evidence of Rule 3211 Adoption
inferred← citeshttps://doi.org/10.1007/s10551-021-04757-9openalex-snapshot
Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management
inferred← citeshttps://doi.org/10.1007/s10551-021-04762-yopenalex-snapshot
Contaminated Heart: Does Air Pollution Harm Business Ethics? Evidence from Earnings Manipulation
inferred← citeshttps://doi.org/10.1007/s10551-021-04829-wopenalex-snapshot
Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan
inferred← citeshttps://doi.org/10.1007/s10551-022-05126-wopenalex-snapshot
Does CEO–Auditor Dialect Connectedness Trigger Audit Opinion Shopping? Evidence from China
inferred← citeshttps://doi.org/10.1007/s10551-023-05374-4openalex-snapshot
Do Individual Auditors from More Religious Hometowns Enhance Audit Quality? Evidence from an Islamic Country
inferred← citeshttps://doi.org/10.1007/s10551-023-05596-6openalex-snapshot
Individual Auditor Social Responsibility and Audit Quality: Evidence from China
inferred← citeshttps://doi.org/10.1007/s10551-024-05904-8openalex-snapshot
The Shadow of Peer Death Among Rank-and-File Employees: Evidence from Audit Office
inferred← citeshttps://doi.org/10.1007/s10551-026-06356-yopenalex-snapshot
Stretched Too Thin? Multi-Office Assignments and Earnings Management from a Within-Partner Perspective
inferred← citeshttps://doi.org/10.1007/s10551-026-06447-wopenalex-snapshot
Names as Ethical Signals: How Moral Symbols in Auditor Names Shape Audit Quality
inferred← citeshttps://doi.org/10.1007/s10997-024-09714-yopenalex-snapshot
Financial investment by non-financial firms: does it affect audit quality?
inferred← citeshttps://doi.org/10.1007/s11142-014-9285-8openalex-snapshot
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?
inferred← citeshttps://doi.org/10.1007/s11142-016-9382-yopenalex-snapshot
Estimation Risk and Auditor Conservatism
inferred← citeshttps://doi.org/10.1007/s11142-020-09533-0openalex-snapshot
Audit partner identification and audit quality
inferred← citeshttps://doi.org/10.1007/s11142-020-09537-wopenalex-snapshot
The impact of revealing auditor partner quality: evidence from a long panel
inferred← citeshttps://doi.org/10.1007/s11142-021-09634-4openalex-snapshot
The role of individual audit partners for narrative disclosures
inferred← citeshttps://doi.org/10.1007/s11142-024-09828-6openalex-snapshot
Partner wealth and audit quality: evidence from the United States
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The Opportunity for Partner Industry Knowledge Sharing within Audit Offices and Audit Quality
inferred← citeshttps://doi.org/10.1007/s11142-025-09924-1openalex-snapshot
Does gender composition of audit teams matter? An examination of audit quality and audit cost
inferred← citeshttps://doi.org/10.1007/s11156-018-0718-5openalex-snapshot
Management’s personal ideology and financial reporting quality
inferred← citeshttps://doi.org/10.1007/s12144-025-08431-5openalex-snapshot
Can intergenerational leadership resolve the innovation dilemma caused by pay mental discount?—— A dual mediation model of workplace Well-being and proactive behavior
inferred← citeshttps://doi.org/10.1007/s40685-017-0057-8openalex-snapshot
Tax certified individual auditors and effective tax rates
inferred← citeshttps://doi.org/10.1007/s44362-025-00014-5openalex-snapshot
Bank privatization and financial statement comparability: a natural experiment in China
inferred← citeshttps://doi.org/10.1016/j.adiac.2014.09.013openalex-snapshot
How individual auditor characteristics impact the likelihood of audit failure: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.adiac.2018.07.007openalex-snapshot
The Relation between Audit Fee Cuts during the Global Financial Crisis and Earnings Quality and Audit Quality
inferred← citeshttps://doi.org/10.1016/j.adiac.2023.100701openalex-snapshot
Auditor's financial stress: An inconspicuous determinant of audit outcomes
inferred← citeshttps://doi.org/10.1016/j.adiac.2025.100811openalex-snapshot
Does high audit quality mitigate a client firm's reliance on trade credit financing?
inferred← citeshttps://doi.org/10.1016/j.adiac.2026.100894openalex-snapshot
From kindergarten to audit partner: An examination of the relative age effect on auditors
inferred← citeshttps://doi.org/10.1016/j.aos.2019.101080openalex-snapshot
Understanding financial auditing from a service perspective
inferred← citeshttps://doi.org/10.1016/j.aos.2021.101225openalex-snapshot
How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits
inferred← citeshttps://doi.org/10.1016/j.aos.2023.101440openalex-snapshot
Audit Partner Ethnicity and Salient Audit Phenomena
inferred← citeshttps://doi.org/10.1016/j.aos.2025.101608openalex-snapshot
The importance of information flow within auditors’ client portfolios to audit quality
inferred← citeshttps://doi.org/10.1016/j.apmrv.2022.07.005openalex-snapshot
Audit Office's unused capacity and audit quality
inferred← citeshttps://doi.org/10.1016/j.apmrv.2025.100357openalex-snapshot
Impact of auditor independence, expertise, and industry experience on financial reporting quality
inferred← citeshttps://doi.org/10.1016/j.asieco.2024.101798openalex-snapshot
Leaders’ capabilities and organizational efficiency: Evidence from the national taxation bureaucracy in China
inferred← citeshttps://doi.org/10.1016/j.bar.2021.101040openalex-snapshot
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China
inferred← citeshttps://doi.org/10.1016/j.bar.2021.101067openalex-snapshot
Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK
inferred← citeshttps://doi.org/10.1016/j.bar.2022.101100openalex-snapshot
Is the effect of shared auditors driven by shared audit partners? The case of M&As
inferred← citeshttps://doi.org/10.1016/j.bar.2022.101167openalex-snapshot
Going big, going small: A perspective on strategies for researching audit quality
inferred← citeshttps://doi.org/10.1016/j.bar.2022.101173openalex-snapshot
Common auditors and internal control similarity: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.bar.2024.101497openalex-snapshot
Female lead auditors, audit fees, and audit quality
inferred← citeshttps://doi.org/10.1016/j.bar.2024.101504openalex-snapshot
COVID-19 pandemic and audit quality
inferred← citeshttps://doi.org/10.1016/j.bar.2024.101531openalex-snapshot
The effect of big data-driven tax enforcement on audit pricing: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.bar.2025.101622openalex-snapshot
Narcissistic audit committee chairs and the quality of non-IFRS disclosures
inferred← citeshttps://doi.org/10.1016/j.bar.2026.101847openalex-snapshot
Auditors’ inter-organizational upward mobility and audit quality
inferred← citeshttps://doi.org/10.1016/j.bar.2026.101950openalex-snapshot
ChatGPT accessibility and audit quality: Evidence from a quasi-natural experiment in China
inferred← citeshttps://doi.org/10.1016/j.bir.2020.06.001openalex-snapshot
Does auditing multiple clients affiliated with the same business group reduce audit quality? Evidence from an emerging market
inferred← citeshttps://doi.org/10.1016/j.bushor.2017.03.008openalex-snapshot
New audit partner identification rules may offer opportunities and benefits
inferred← citeshttps://doi.org/10.1016/j.chieco.2025.102453openalex-snapshot
Risk education and tax aggressiveness: Evidence from China's auditor certification reform
inferred← citeshttps://doi.org/10.1016/j.cjar.2016.09.001openalex-snapshot
How does auditors’ work stress affect audit quality? Empirical evidence from the Chinese stock market
inferred← citeshttps://doi.org/10.1016/j.cjar.2018.06.001openalex-snapshot
Auditor human capital and financial misstatement: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.cjar.2018.07.004openalex-snapshot
Is the quality of female auditors really better? Evidence based on the Chinese A-share market
inferred← citeshttps://doi.org/10.1016/j.cjar.2020.02.002openalex-snapshot
How audit effort affects audit quality: An audit process and audit output perspective
inferred← citeshttps://doi.org/10.1016/j.cjar.2023.100342openalex-snapshot
Do investors care about auditor assignments? Evidence from last-minute changes to signing auditors
inferred← citeshttps://doi.org/10.1016/j.cjar.2024.100354openalex-snapshot
Audit-firm serving experience heterogeneity and audit knowledge integration: Evidence from the disclosure of key audit matters
inferred← citeshttps://doi.org/10.1016/j.cjar.2024.100373openalex-snapshot
Is audit materiality informative? Evidence from China
inferred← citeshttps://doi.org/10.1016/j.cpa.2016.06.003openalex-snapshot
Globalisation, accounting and developing countries
inferred← citeshttps://doi.org/10.1016/j.cpa.2023.102584openalex-snapshot
Evidence on the homogeneity of personality traits within the auditing profession
inferred← citeshttps://doi.org/10.1016/j.econmod.2020.06.013openalex-snapshot
Does rice farming shape audit quality: Evidence from signing auditors level analysis
inferred← citeshttps://doi.org/10.1016/j.econmod.2020.06.014openalex-snapshot
Signing auditors’ foreign experience and audit pricing
inferred← citeshttps://doi.org/10.1016/j.ejor.2014.12.021openalex-snapshot
A probability tree model of audit quality
inferred← citeshttps://doi.org/10.1016/j.ememar.2026.101544openalex-snapshot
Cheap talk or walking the talk? Retail investors' green activism and corporate green transformation impression management
inferred← citeshttps://doi.org/10.1016/j.frl.2022.103417openalex-snapshot
Signing auditors’ cultural background and client investment efficiency
inferred← citeshttps://doi.org/10.1016/j.frl.2023.104667openalex-snapshot
Can carbon emission trading scheme reshape audit reporting aggressiveness? Evidence from an incremental information perspective
inferred← citeshttps://doi.org/10.1016/j.frl.2025.106902openalex-snapshot
Voluntary disclosure of auditor information and stock price crash risk
inferred← citeshttps://doi.org/10.1016/j.frl.2025.107266openalex-snapshot
Does the abrupt change of a partner or manager affect audit quality?
inferred← citeshttps://doi.org/10.1016/j.frl.2025.107929openalex-snapshot
Social credit improvement, high abnormal audit fees and audit quality
inferred← citeshttps://doi.org/10.1016/j.frl.2025.108691openalex-snapshot
The impact of executive compensation stickiness on enterprises’ green innovation efficiency—— A threshold effect based on audit quality
inferred← citeshttps://doi.org/10.1016/j.frl.2026.109668openalex-snapshot
Silence in innovation disclosure: More action-less talk innovation and trade credit financing in China
inferred← citeshttps://doi.org/10.1016/j.frl.2026.110044openalex-snapshot
Creditor protection and audit fees: Evidence from a quasi-experiment
inferred← citeshttps://doi.org/10.1016/j.heliyon.2023.e17879openalex-snapshot
Corporate digital transformation and strategic investments of construction industry in China
inferred← citeshttps://doi.org/10.1016/j.indmarman.2024.01.011openalex-snapshot
Does audit quality affect firm innovation?
inferred← citeshttps://doi.org/10.1016/j.ins.2026.124208openalex-snapshot
Guilt by association: Interpretable multiplex graph learning of accounting-risk contagion
inferred← citeshttps://doi.org/10.1016/j.intacc.2014.12.005openalex-snapshot
Auditors' Going Concern Reporting in the Pre- and Post-Bankruptcy Law Eras: Chinese Affiliates of Big 4 versus Local Auditors
inferred← citeshttps://doi.org/10.1016/j.intacc.2016.01.001openalex-snapshot
Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2019.05.005openalex-snapshot
Partner industry specialization and audit pricing in the United Kingdom
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2022.100470openalex-snapshot
Auditor independence: The effect of auditors’ quality control efforts and corporate governance
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2023.100525openalex-snapshot
Credit rating agency response to appointment of female audit partners: Evidence from the UK
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2024.100596openalex-snapshot
Regulatory investigations, media coverage, and audit opinions
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2025.100706openalex-snapshot
Do female audit partners matter for audit quality? Evidence from Iran
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2025.100715openalex-snapshot
The effect of female lead signing partners on modified audit opinions: Evidence from Japan
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2026.100758openalex-snapshot
Are auditors more conservative in their year of fate? evidence from zodiac-year beliefs in China
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2026.100774openalex-snapshot
Market reaction to narcissistic audit partners
inferred← citeshttps://doi.org/10.1016/j.intaccaudtax.2026.100780openalex-snapshot
Auditor attributes and audit effectiveness through the lens of accounting errors: Evidence from Australia
inferred← citeshttps://doi.org/10.1016/j.iref.2021.12.020openalex-snapshot
Diversity of signing auditors and audit quality: Evidence from capital market in China
inferred← citeshttps://doi.org/10.1016/j.iref.2022.02.001openalex-snapshot
Does individual auditor quality contribute to firm value? Evidence from the market valuation on corporate cash holdings
inferred← citeshttps://doi.org/10.1016/j.iref.2024.103419openalex-snapshot
How does directors' and officers' liability insurance affect green innovation? Evidence from China
inferred← citeshttps://doi.org/10.1016/j.iref.2024.103484openalex-snapshot
Signing auditors’ experience gap and audit quality
inferred← citeshttps://doi.org/10.1016/j.iref.2025.104192openalex-snapshot
Non-executive employee stock ownership plan and auditor reporting conservatism: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.iref.2025.104339openalex-snapshot
Enhancement of audit quality and optimization of risk management: Dual engines for corporate value growth analysis
inferred← citeshttps://doi.org/10.1016/j.iref.2025.104617openalex-snapshot
One's name represents oneself: Auditor's given names and audit quality
inferred← citeshttps://doi.org/10.1016/j.iref.2026.105280openalex-snapshot
The unintended consequences of administrative monopoly regulation: Evidence from audit fees
inferred← citeshttps://doi.org/10.1016/j.iref.2026.105560openalex-snapshot
When expertise meets networks: A machine learning approach to auditor attributes and audit quality
inferred← citeshttps://doi.org/10.1016/j.irfa.2023.102617openalex-snapshot
Signing auditors' cultural background and debt financing costs
inferred← citeshttps://doi.org/10.1016/j.irfa.2023.102890openalex-snapshot
Does ESG performance affect audit pricing? Evidence from China
inferred← citeshttps://doi.org/10.1016/j.irfa.2023.103050openalex-snapshot
Hyperbole or reality? The effect of auditors' AI education on audit report timeliness
inferred← citeshttps://doi.org/10.1016/j.irfa.2025.104271openalex-snapshot
Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality
inferred← citeshttps://doi.org/10.1016/j.irfa.2025.104816openalex-snapshot
Spillover effect of shadow banking business governance: A perspective on audit pricing decisions
inferred← citeshttps://doi.org/10.1016/j.irfa.2026.105307openalex-snapshot
The commitment trap: How performance commitment clauses matter for bidders’ accounting fraud?
inferred← citeshttps://doi.org/10.1016/j.jacceco.2014.09.002openalex-snapshot
A review of archival auditing research
inferred← citeshttps://doi.org/10.1016/j.jacceco.2015.08.003openalex-snapshot
The effect of audit adjustments on earnings quality: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.jacceco.2015.09.003openalex-snapshot
Do school ties between auditors and client executives influence audit outcomes?
inferred← citeshttps://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
inferred← citeshttps://doi.org/10.1016/j.jacceco.2022.101539openalex-snapshot
A review of China-related accounting research in the past 25 years
inferred← citeshttps://doi.org/10.1016/j.jacceco.2022.101544openalex-snapshot
The past, present, and future of China-related accounting research
inferred← citeshttps://doi.org/10.1016/j.jacceco.2023.101611openalex-snapshot
Advertising rivalry and discretionary disclosure
inferred← citeshttps://doi.org/10.1016/j.jacceco.2023.101669openalex-snapshot
Auditor Industry Range and Audit Quality
inferred← citeshttps://doi.org/10.1016/j.jacceco.2024.101702openalex-snapshot
Competence vs. Independence: Auditors' connections with members of their clients’ business community
inferred← citeshttps://doi.org/10.1016/j.jacceco.2024.101715openalex-snapshot
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?
inferred← citeshttps://doi.org/10.1016/j.jacceco.2024.101741openalex-snapshot
Client restatement announcement, audit office human capital investment, and audit quality improvements
inferred← citeshttps://doi.org/10.1016/j.jacceco.2025.101857openalex-snapshot
The Spillover Effect of Public Firm Audit Regulation on Private Firm Auditing: Evidence from Common Partners
inferred← citeshttps://doi.org/10.1016/j.jacceco.2026.101872openalex-snapshot
Audit partners’ cultural trust and audit outcomes
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2020.106770openalex-snapshot
Do seasoned industry specialists provide higher audit quality? A re-examination
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2020.106777openalex-snapshot
Determinants of audit report modifications in Finnish municipalities
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2020.106802openalex-snapshot
How do corporate political connections influence financial reporting? A synthesis of the literature
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2021.106896openalex-snapshot
Are audit partners’ compensation and audit quality related to their consulting revenues?
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2022.106940openalex-snapshot
Social trust and internal control extensiveness: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2022.106962openalex-snapshot
China audit research: Achievements, challenges, and opportunities
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2022.107018openalex-snapshot
CPAs and Big 4 office audit quality
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2022.107053openalex-snapshot
Homophily versus monitoring: Do all female board directors drive the gender assignment of audit partners?
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2022.107056openalex-snapshot
Partner-Level internal control opinion shopping and its economic consequences: Evidence from “SOX 404” in an emerging market
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2023.107074openalex-snapshot
Auditor health and audit outcomes before COVID-19
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2023.107099openalex-snapshot
Why bigger is not stronger? A perspective on auditor groups and audit quality
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2023.107133openalex-snapshot
The Dark Side of Auditor Pay Disparity: Evidence from Audit Adjustments
inferred← citeshttps://doi.org/10.1016/j.jaccpubpol.2024.107215openalex-snapshot
Do auditors favor clients with government favoritism?
inferred← citeshttps://doi.org/10.1016/j.jbef.2015.11.004openalex-snapshot
The role of accounting in behavioral finance
inferred← citeshttps://doi.org/10.1016/j.jbusres.2021.11.082openalex-snapshot
The influence of the auditor’s personality in audit quality
inferred← citeshttps://doi.org/10.1016/j.jcae.2019.100161openalex-snapshot
What’s the value of politically connected directors?
inferred← citeshttps://doi.org/10.1016/j.jcae.2021.100262openalex-snapshot
Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations
inferred← citeshttps://doi.org/10.1016/j.jcae.2022.100329openalex-snapshot
Shared auditors, social trust, and relationship-specific investment in the supply chain
inferred← citeshttps://doi.org/10.1016/j.jcae.2024.100451openalex-snapshot
Does air pollution matter for audit process and audit outcomes? Evidence from China
inferred← citeshttps://doi.org/10.1016/j.jcae.2026.100566openalex-snapshot
Do executive or industry expert auditors matter for new clients? Evidence from the business life cycle
inferred← citeshttps://doi.org/10.1016/j.jclepro.2026.147751openalex-snapshot
Do customer climate risk perceptions promote green innovation along the supply chain?
inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2021.102048openalex-snapshot
Does investment banker human capital matter in acquisitions? Evidence from China
inferred← citeshttps://doi.org/10.1016/j.najef.2025.102382openalex-snapshot
CEO turnover and financial policy transfer
inferred← citeshttps://doi.org/10.1016/j.pacfin.2026.103072openalex-snapshot
Do audit fee floors work? Pricing and quality around China's regulation and deregulation
inferred← citeshttps://doi.org/10.1016/j.qref.2025.102038openalex-snapshot
The impact of biodiversity regulation on audit pricing − A quasi-natural experiment based on the Green Shield Program
inferred← citeshttps://doi.org/10.1016/j.racreg.2015.03.003openalex-snapshot
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature
inferred← citeshttps://doi.org/10.1016/j.racreg.2015.09.005openalex-snapshot
Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
inferred← citeshttps://doi.org/10.1016/j.ribaf.2022.101715openalex-snapshot
Effect of auditor rotation violation on audit opinions and audit fees: Evidence from China
inferred← citeshttps://doi.org/10.1016/j.sftr.2025.101121openalex-snapshot
Gender diversity advantages in audit firms: differences in perceived evolution and advantages among female and male professionals
inferred← citeshttps://doi.org/10.1016/j.techfore.2024.123691openalex-snapshot
How does digital tax administration affect R&D manipulation? Evidence from dual machine learning
inferred← citeshttps://doi.org/10.1016/j.techsoc.2024.102737openalex-snapshot
The impact of industry technology complexity on audit quality
inferred← citeshttps://doi.org/10.1016/j.techsoc.2024.102807openalex-snapshot
Audit quality and digitalisation in shaping firm innovation strategy: Evidence from China
inferred← citeshttps://doi.org/10.1057/s41310-020-00083-0openalex-snapshot
Audit partner quality, audit opinions and restatements: evidence from Iran
inferred← citeshttps://doi.org/10.1057/s41310-021-00131-3openalex-snapshot
The role of audit committees in social responsibility and environmental disclosures: evidence from Chinese energy sector
inferred← citeshttps://doi.org/10.1080/00014788.2017.1299619openalex-snapshot
Effects of audit partners on clients’ business risk disclosure
inferred← citeshttps://doi.org/10.1080/00014788.2020.1746626openalex-snapshot
Auditing research using Chinese data: what’s next?
inferred← citeshttps://doi.org/10.1080/00014788.2020.1748558openalex-snapshot
Beg your pardon? The effect of communication costs on audit quality
inferred← citeshttps://doi.org/10.1080/00014788.2020.1808441openalex-snapshot
The effect of enforcement action on audit fees and the audit reporting lag
inferred← citeshttps://doi.org/10.1080/00014788.2020.1824115openalex-snapshot
Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China
inferred← citeshttps://doi.org/10.1080/00014788.2021.1945909openalex-snapshot
Opinion-shopping: firm versus partner-level evidence
inferred← citeshttps://doi.org/10.1080/00014788.2021.1951645openalex-snapshot
Does access to developed audit markets improve home audit quality? Evidence from China
inferred← citeshttps://doi.org/10.1080/00014788.2021.2001638openalex-snapshot
Auditors’ self-assessment of engagement quality and the role of stakeholder priority
inferred← citeshttps://doi.org/10.1080/00014788.2023.2165030openalex-snapshot
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China
inferred← citeshttps://doi.org/10.1080/00014788.2023.2186831openalex-snapshot
Shared continuing professional development courses and financial statement comparability
inferred← citeshttps://doi.org/10.1080/00014788.2026.2621008openalex-snapshot
Audit partners’ workload from private firms and public clients’ audit quality
inferred← citeshttps://doi.org/10.1080/00036846.2016.1203059openalex-snapshot
A cross-cultural study ofguanxiand auditor independence in two economies: evidence from China and the United States
inferred← citeshttps://doi.org/10.1080/00036846.2020.1808576openalex-snapshot
Auditor gender and stock price crash risk: evidence from China
inferred← citeshttps://doi.org/10.1080/00036846.2025.2597023openalex-snapshot
Public data access and audit quality: evidence from China
inferred← citeshttps://doi.org/10.1080/00036846.2026.2702112openalex-snapshot
Data trading platforms and corporate information disclosure quality: evidence from China
inferred← citeshttps://doi.org/10.1080/00036846.2026.2723564openalex-snapshot
Elite auditor and audit pricing
inferred← citeshttps://doi.org/10.1080/02102412.2025.2497649openalex-snapshot
Do tainted outside directors induce stock price crash risk? Evidence from China
inferred← citeshttps://doi.org/10.1080/07366981.2024.2376790openalex-snapshot
USE OF ARTIFICIAL INTELLIGENCE AND AUDIT ANALYTICS IN INTERNAL AUDIT PROCESSES IN THE PUBLIC SECTOR
inferred← citeshttps://doi.org/10.1080/08832323.2021.2023853openalex-snapshot
Is Google Classroom, Zoom, and WhatsApp effective for accounting students during the COVID-19 pandemic?
inferred← citeshttps://doi.org/10.1080/09638180.2015.1100547openalex-snapshot
Legal Liability, Government Intervention, and Auditor Behavior: Evidence from Structural Reform of Audit Firms in China
inferred← citeshttps://doi.org/10.1080/09638180.2017.1307131openalex-snapshot
Audit Team Attributes Matter: How Diversity Affects Audit Quality
inferred← citeshttps://doi.org/10.1080/09638180.2019.1597746openalex-snapshot
When Auditors Say ‘No,’ Does the Market Listen?
inferred← citeshttps://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
inferred← citeshttps://doi.org/10.1080/09638180.2020.1724550openalex-snapshot
Reputation Capital of Directorships and Demand for Audit Quality
inferred← citeshttps://doi.org/10.1080/09638180.2020.1726196openalex-snapshot
Does Audit Partner Workload Compression Affect Audit Quality?
inferred← citeshttps://doi.org/10.1080/09638180.2020.1866633openalex-snapshot
Auditor University Education: Does it Matter?
inferred← citeshttps://doi.org/10.1080/09638180.2022.2026238openalex-snapshot
Audit Quality: An Analysis of Audit Partner Cultural Proximity to Client Executives
inferred← citeshttps://doi.org/10.1080/09638180.2022.2062409openalex-snapshot
Learning from Masters: Engagement Partners’ Co-Signing Relationships with Non-Engagement Industry Specialist Partners and Audit Quality
inferred← citeshttps://doi.org/10.1080/09638180.2022.2087706openalex-snapshot
Save Money to Lose Money? Implications of Opting Out of a Voluntary Audit Review for a Firm’s Cost of Debt*
inferred← citeshttps://doi.org/10.1080/09638180.2022.2109707openalex-snapshot
Green Finance Policy, Financial Risk, and Audit Quality: Evidence from China
inferred← citeshttps://doi.org/10.1080/09638180.2023.2293915openalex-snapshot
The Effect of Analyst-Auditor Connections on Analysts’ Performance
inferred← citeshttps://doi.org/10.1080/09638180.2023.2298433openalex-snapshot
The Effect of Audit Partner Digitalization Expertise on Audit Fees
inferred← citeshttps://doi.org/10.1080/09638180.2024.2384379openalex-snapshot
Is Auditors’ Migration Status Associated with their Performance?
inferred← citeshttps://doi.org/10.1080/09638180.2024.2412693openalex-snapshot
The Impact of Client Bankruptcies on Auditors’ Judgment and Future Audit Engagements
inferred← citeshttps://doi.org/10.1080/09638180.2024.2435389openalex-snapshot
The Effects of Auditor-level Cybersecurity Breaches on Auditor-Client Relationships
inferred← citeshttps://doi.org/10.1080/09638180.2025.2564796openalex-snapshot
Risks of overemphasising soft skills in junior auditor recruitment
inferred← citeshttps://doi.org/10.1080/09638180.2025.2591180openalex-snapshot
Audit partner facial structure, audit pricing, and audit quality
inferred← citeshttps://doi.org/10.1080/1331677x.2022.2139740openalex-snapshot
Does signing auditors’ communist party membership shape audit quality? Evidence from China
inferred← citeshttps://doi.org/10.1080/13504851.2024.2427353openalex-snapshot
Corporate digital washing and auditor choice: evidence from China
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