Citation Impact

Citing Papers

A modified audit production framework: Evaluating the relative efficiency of audit engagements
2009
The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment
1999
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements.
2011
A Review of the Archival Literature on Audit Partners
2017 Standout
A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions
2003
Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?
2005
An Empirical Analysis of Voluntarily Supplied Client-Auditor Realignment Reasons
2004
Audit Quality: Insights from the Academic Literature
2012
Application of the Business Risk Audit Model: A Field Study
2001
An Examination of the Credence Attributes of an Audit
2012
INTERNAL CONTROL QUALITY AND AUDIT PRICING UNDER THE SARBANES-OXLEY ACT
2007
The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation
2017 Standout
The Materiality of Earnings Surprise
1999
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis
2010 Standout
A simple template for pitching research
2015 Standout
Impact of the SEC's Public Fee Disclosure Requirement on Subsequent Period Fees and Implications for Market Efficiency
2005
Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation
2016 Standout
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences
2010
Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms
2010
Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format
2000
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
2012 Standout
Business Strategy, Financial Reporting Irregularities, and Audit Effort
2012
The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion
2015
The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices*
2011
A review of archival auditing research
2014 Standout
Behavioral Implications of Big Data's Impact on Audit Judgment and Decision Making and Future Research Directions
2015
The Evolution of Audit Market Structure and the Emergence of the Big 4: Evidence from Australia
2014
Audit Market Concentration and Audit Quality
2010
Improving the measures of real earnings management
2019 Standout
Fifty-year overview of judgment and decision-making research in accounting
2011
Audit Labor Usage and Fees under Business Risk Auditing
2008
Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting
2011 Standout
Additional Evidence on Audit Report Lag
2001
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
2006
Textual Analysis in Accounting and Finance: A Survey
2016 Standout
Predicting Material Accounting Misstatements*
2011 Standout
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*
2008
The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
2014 Standout
The Association between Audit-Firm Tenure and Audit Fees Paid to Successor Auditors: Evidence from Arthur Andersen
2007
Mandatory Disclosure of the Engagement Partner's Identity: Potential Benefits and Unintended Consequences
2012
Capital markets research in accounting
2001 Standout
The Development of AudEx: An Audit Data Assessment System
2016
The effect of audit adjustments on earnings quality: Evidence from China
2015 Standout
Pengaruh Kualitas Audit Terhadap Manajemen Laba
2014 Standout
Capital Market Consequences of Audit Partner Quality
2015
What do we know about audit quality?
2004 Standout
An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs
2006
Auditor Industry Specialization and Earnings Quality
2003
The Influence of a Firm's Business Strategy on its Tax Aggressiveness
2014 Standout
Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?
2004 Standout
Audit Partner Tenure and Audit Planning and Pricing
2010
Measuring Accounting Reporting Complexity with XBRL
2017 Standout
The Effect of Competitive Bidding on Engagement Planning and Pricing*
2004
The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making
2001
Short-Term Accruals and the Pricing and Production of Audit Services
2010
Big Data in Accounting: An Overview
2015 Standout
The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting*
2004
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis
2009 Standout
Nonlitigation Risk and Pricing Audit Services
2005
Partner-Scale Economies, Service Bundling, and Auditor Independence in the Australian Self-Managed Superannuation (Pension) Fund Industry
2016
Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements
2013
Decomposition of Fraud Risk Assessments and Auditors' Sensitivity to Fraud Cues
2004
A review of tax research
2010 Standout
Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence
2015
An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients
2007
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 Effects of Pro Forma Earnings Disclosures on Analysts' and Nonprofessional Investors' Equity Valuation Judgments
2004
Impacts of digitization on auditing: A Delphi study for Germany
2019 Standout
Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues*
2004
The 21st century public company audit : conceptual elements of KPMG's global audit methodology
2005 Standout

Works of Karl E. Hackenbrack being referenced

Resource Allocation Decision in Audit Engagements
1997
The Effect of a Bidding Restriction on the Audit Services Market
2000
Relevant but Delayed Information in Negotiated Audit Fees: Evidence from Stock Price Crashes
2011
Client Retention and Engagement-Level Pricing
2005
Resource Allocation Decisions in Audit Engagements*
1997
Implications of Seemingly Irrelevant Evidence in Audit Judgment
1992
Context‐Dependence of Auditors' Interpretations of the SFAS No. 5 Probability Expressions*
1995
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-009, Proposed Rule on Improving the Transparency of Audit: Proposed Amendments to PCAOB Auditing Standards to Provide Disclosure in the Auditor's Report of Certain Participants in the Audit
2014
Discussion of Determinants of the Justifiability of Performance in Ill- Structured Audit Tasks
1997
Market Response to Earnings Surprises Conditional on Reasons for an Auditor Change*
2002
Rankless by CCL
2026