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How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles

https://doi.org/10.2308/ajpt-17-008
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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How individual auditor characteristics impact the likelihood of audit failure: Evidence from China
inferredcites →https://doi.org/10.1016/j.cjar.2014.08.005openalex-snapshot
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inferredcites →https://doi.org/10.1016/j.cjar.2016.09.001openalex-snapshot
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inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-snapshot
Performance matched discretionary accrual measures
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inferredcites →https://doi.org/10.1016/j.jacceco.2015.01.004openalex-snapshot
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inferredcites →https://doi.org/10.1016/j.jacceco.2015.01.005openalex-snapshot
Shared auditors in mergers and acquisitions
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Financial statement comparability and expected crash risk
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The conservatism principle and the asymmetric timeliness of earnings1
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Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer
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Auditor‐in‐Charge Characteristics and Going‐concern Reporting
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inferredcites →https://doi.org/10.2139/ssrn.3208928openalex-snapshot
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Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence from China
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Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses
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inferredcites →https://doi.org/10.2308/accr-50536openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr-50642openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr-50800openalex-snapshot
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inferredcites →https://doi.org/10.2308/accr-50943openalex-snapshot
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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-51407openalex-snapshot
The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors
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.2010.85.4.1131openalex-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
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inferredcites →https://doi.org/10.2308/ajpt-50004openalex-snapshot
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inferredcites →https://doi.org/10.2308/ajpt-51299openalex-snapshot
Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China
inferredcites →https://doi.org/10.2308/ajpt-52039openalex-snapshot
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inferredcites →https://doi.org/10.2308/ajpt-52320openalex-snapshot
Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings
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/10.5465/amr.2007.24345254openalex-snapshot
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The Role of Auditing in Global Comparability of Financial Reporting
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The Impact of Shared Auditors and Same Signing Auditors on Merger and Acquisition Decision-making
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The Moderating Effect of Firm Characteristics on the Relationship between the Audit Style and Firm-pair Earnings Comparability: An Evidence from Listed Firms on the Egyptian Stock Exchange
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Audit Partner Trait Skepticism and Going-Concern Reporting Decisions
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