Citation Impact
Citing Papers
Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms
2002
Hospital competition, resource allocation and quality of care
2002
Carbon Risk, Carbon Risk Awareness and the Cost of Debt Financing
2016 Standout
Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?
2009
Performance matched discretionary accrual measures
2005 Standout
Market Reaction to the Adoption of IFRS in Europe
2009
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees
2014
The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing
2003
Stock market reaction to CEO certification: the signaling role of CEO background
2009
Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities
2008
An Analysis of the Underlying Causes Attributed to Restatements
2010
Long-Term Trends in Audit Fees
2001
Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?
2005
An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons
2004
Rewriting earnings history
2007
Assessing empirical research in managerial accounting: a value-based management perspective
2001
Selection Models in Accounting Research
2008
The Cost to Firms of Cooking the Books
2008
Opaque financial reports, R2, and crash risk☆
2009 Standout
INTERNAL CONTROL QUALITY AND AUDIT PRICING UNDER THE SARBANES-OXLEY ACT
2007
Why do corporate managers misstate financial statements? The role of option compensation and other factors
2007
Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG)
2021 Standout
Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain*
2004 Standout
Auditor Industry Specialist Research Design
2004
Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
2005
The impact of performance-based compensation on misreporting
2005
City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing
2012
Does corporate social responsibility affect the cost of capital?
2011 Standout
After Enron: Auditor Conservatism and Ex-Andersen Clients
2006
The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
2012
Office Size of Big 4 Auditors and Client Restatements
2012
Limited attention, information disclosure, and financial reporting
2003 Standout
The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects?
2008
Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency
2005
1 The Fundamental Agency Problem and Its Mitigation
2007 Standout
Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing
2004
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
2009
What Determines Corporate Transparency?
2004 Standout
Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms
2010
Management Turnover Following Auditor Resignations*
2008
Accounting complexity, misreporting, and the consequences of misreporting
2011
Analyst Information Discovery and Interpretation Roles: A Topic Modeling Approach
2017 Standout
Are IFRS-based and US GAAP-based accounting amounts comparable?
2012 Standout
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
2012 Standout
Business Strategy, Financial Reporting Irregularities, and Audit Effort
2012
The Association between Auditor Choice, Ownership Retained, and Earnings Disclosure by Firms Making Initial Public Offerings*
2002
The Regulation of Public Company Auditing: Evidence from the Transition to AS5
2010
A review of archival auditing research
2014 Standout
The Evolution of Audit Market Structure and the Emergence of the Big 4: Evidence from Australia
2014
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting
2010
The Effect of Auditing Standard No. 5 on Audit Fees
2011
Audit Market Concentration and Audit Quality
2010
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
2010 Standout
Costs of Equity and Earnings Attributes
2004 Standout
Informed Trading and the Market Reaction to Accounting Restatements
2011
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
2001 Standout
The role of information and financial reporting in corporate governance and debt contracting
2010
The consequences to managers for financial misrepresentation
2008
The Influence of Audit Firm Specialization on Analysts’ Forecast Errors
2008
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
2005
1 The Fundamental Agency Problem and Its Mitigation
2007 Standout
Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings
2003
The Reputational Costs of Tax Avoidance
2013 Standout
Executive Compensation: A Multidisciplinary Review of Recent Developments
2007
Transparency, Financial Accounting Information, and Corporate Governance
2005
Audit Labor Usage and Fees under Business Risk Auditing
2008
Homogenous Industries and Auditor Specialization: An Indication of Production Economies
2006
ESG practices and the cost of debt: Evidence from EU countries
2019
Narcissus Enters the Courtroom: CEO Narcissism and Fraud
2012
On the use of instrumental variables in accounting research
2009 Standout
Regulation and Sarbanes‐Oxley
2009 StandoutNobel
Earnings management through real activities manipulation
2006 Standout
Auditor Tenure and Perceptions of Audit Quality
2005
Sarbanes Oxley Internal Control Requirements and Earnings Quality
2006
The Sarbanes Oxley Act of 2002: Implications for Compensation Structure and Risk-Taking Incentives of CEOs
2004
An Intertemporal Analysis of Audit Fees and Section 404 Material Weaknesses
2011
Materiality Judgments and the Resolution of Detected Misstatements: The Role of Managers, Auditors, and Audit Committees
2012
Doing qualitative field research in management accounting: Positioning data to contribute to theory
2006 Standout
Who Blows the Whistle on Corporate Fraud?
2010 Standout
A Synthesis of Fraud-Related Research
2012
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
2006
Financial Restatements and Shareholder Ratifications of the Auditor
2009
Earnings Restatements, Changes in CEO Compensation, and Firm Performance
2008
Does Hospital Competition Save Lives? Evidence from the English NHS Patient Choice Reforms
2011 Standout
Incentives to Cheat: The Influence of Executive Compensation and Firm Performance on Financial Misrepresentation
2007
Management control systems design within its organizational context: findings from contingency-based research and directions for the future
2003 Standout
Audit Committee Composition and Auditor Reporting
2000
Predicting Material Accounting Misstatements*
2011 Standout
Regulation FD and the Financial Information Environment: Early Evidence
2003
Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices
2008
The Association between Audit-Firm Tenure and Audit Fees Paid to Successor Auditors: Evidence from Arthur Andersen
2007
Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements*
2011
Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective
2001
Capital markets research in accounting
2001 Standout
The effect of audit adjustments on earnings quality: Evidence from China
2015 Standout
The Causes and Consequences of Internal Control Problems in Nonprofit Organizations
2010
Auditor Tenure and Audit Reporting Failures
2002
Audit Firm Size and Going-Concern Reporting Accuracy
2006
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
2008
Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002
2007
How does financial reporting quality relate to investment efficiency?
2009 Standout
What do we know about audit quality?
2004 Standout
Did the Waste Management Audit Failures Signal Lower Firm-Wide Audit Quality at Arthur Andersen? *
2011
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon?
2014
An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements
2008
The Riskiness of Large Audit Firm Client Portfolios and Changes in Audit Liability Regimes: Evidence from the U.S. Audit Market*
2004
Signaling Theory: A Review and Assessment
2010 Standout
Auditor Industry Specialization and Earnings Quality
2003
Financial accounting information and corporate governance
2001 Standout
Abnormal Audit Fees and Restatements
2012
The Influence of a Firm's Business Strategy on its Tax Aggressiveness
2014 Standout
Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality
2011
Internal control and management guidance
2009
Providing CEOs With Opportunities to Cheat
2013
Measuring Accounting Reporting Complexity with XBRL
2017 Standout
The Effect of Competitive Bidding on Engagement Planning and Pricing*
2004
Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share
2005
Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports
2003
Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
2000 Standout
Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures
2021
Big Five Audits and Accounting Fraud*
2010
Using Nonfinancial Measures to Assess Fraud Risk
2009
The Contagion Effects of Accounting Restatements
2008
Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements
2013
Big data techniques in auditing research and practice: Current trends and future opportunities
2018
Audit Firm Industry Specialization and Client Disclosure Quality
2004
The Impact of Artificial Intelligence and Blockchain on the Accounting Profession
2020 Standout
Performance implications of strategic performance measurement in financial services firms
2003
A review of tax research
2010 Standout
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
2010
Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
2009
Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
2013
An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients
2007
Dissecting green returns
2022 Standout
Hubris and Unethical Decision Making: The Tragedy of the Uncommon
2016 Standout
Selection Models in Accounting Research
2011 Standout
The financial reporting environment: Review of the recent literature
2010 Standout
The Impact of Internal Audit Function Quality and Contribution on Audit Delay
2014
The Insurance Hypothesis: An Examination of KPMG's Audit Clients around the Investigation and Settlement of the Tax Shelter Case
2013
Languages and earnings management
2017 Standout
The Role of the Internal Audit Function in the Disclosure of Material Weaknesses
2010
The Economics of Fraudulent Accounting
2007
The economic implications of corporate financial reporting
2005 Standout
Works of Chris E. Hogan being referenced
Costs and Benefits of Audit Quality in the IPO Market: A Self-Selection Analysis
1996
Risk Shifts in the Market for Audits: An Examination of Changes in Risk for “Second Tier” Audit Firms
2009
Case-mix specialization in the market for hospital services.
1990
The Long-Run Performance of Firms Adopting Compensation Plans Based on Economic Profits
2000
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
2004
The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover
2006
Long-Run Investment Decisions, Operating Performance, and Shareholder Value Creation of Firms Adopting Compensation Plans Based on Economic Profits
2005
Client Retention and Engagement-Level Pricing
2005
Internal Control Disclosures, Monitoring, and the Cost of Debt
2011
Industry Specialization by Auditors
1999
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*
2008
Financial Statement Fraud: Insights from the Academic Literature
2008
The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
2010
The effect of reporting restructuring charges on analysts’ forecast revisions and errors
1999
Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change*
2002