A review of archival auditing research

Journal of Accounting and Economics - Tập 58 - Trang 275-326 - 2014
Mark DeFond1, Jieying Zhang2
1University of Southern California , USA
2University of Texas, Dallas, USA

Tài liệu tham khảo

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Abbott, 2000, Auditor selection and audit committee characteristics, Auditing: A Journal of Practice and Theory, 19, 47, 10.2308/aud.2000.19.2.47

Abbott, 2004, Audit committee characteristics and restatements, Auditing: A Journal of Practice and Theory, 23, 69, 10.2308/aud.2004.23.1.69

Abbott, 2006, Earnings management, litigation risk, and asymmetric audit fee responses, Auditing: A Journal of Practice and Theory, 25, 85, 10.2308/aud.2006.25.1.85

Abbott, 2012, Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics, Contemporary Accounting Research, 29, 94, 10.1111/j.1911-3846.2011.01072.x

Abbott, 2003, An empirical investigation of audit fees, nonaudit fees, and audit committees, Contemporary Accounting Research, 20, 215, 10.1506/8YP9-P27G-5NW5-DJKK

Abbott, 2003, The association between audit committee characteristics and audit fees, Auditing: A Journal of Practice and Theory, 22, 17, 10.2308/aud.2003.22.2.17

Abbott, 2007, Corporate governance, audit quality, and the Sarbanes-Oxley Act: Evidence from internal audit outsourcing, The Accounting Review, 82, 803, 10.2308/accr.2007.82.4.803

American Institute of Certified Public Accountants (AICPA), 1978

Anderson, 2004, Board characteristics, accounting report integrity, and the cost of debt, Journal of Accounting and Economics, 37, 315, 10.1016/j.jacceco.2004.01.004

Antle, 1991, Conservatism and auditor-client negotiations, Journal of Accounting Research, 29, 31, 10.2307/2491002

Archambeault, 2008, Audit committee incentive compensation and accounting restatements, Contemporary Accounting Research, 25, 965, 10.1506/car.25.4.1

Armstrong, 2010, Chief executive officer equity incentives and accounting rrregularities, Journal of Accounting Research, 48, 225, 10.1111/j.1475-679X.2009.00361.x

Ashbaugh, 2003, Do nonaudit services compromise auditor independence? Further evidence, The Accounting Review, 78, 611, 10.2308/accr.2003.78.3.611

Ashbaugh-Skaife, 2007, The discovery and reporting of internal control deficiencies prior to SOX-mandated audits, Journal of Accounting and Economics, 44, 166, 10.1016/j.jacceco.2006.10.001

Ashbaugh-Skaife, 2008, The effect of SOX internal control deficiencies and their remediation on accrual quality, The Accounting Review, 83, 217, 10.2308/accr.2008.83.1.217

Ashbaugh-Skaife, 2009, The effect of SOX internal control deficiencies on firm risk and cost of equity, Journal of Accounting Research, 47, 1, 10.1111/j.1475-679X.2008.00315.x

Bagnoli, 2001, Auditing in the presence of outside sources of information, Journal of Accounting Research, 39, 435, 10.1111/1475-679X.00021

Bailey, A.D.., Gramling, A.A., Ramamoorti, S., Research Opportunities in Internal Auditing. The Institute of Internal Auditors Research Foundation Report, third quarter 2012.

Ball, 2009, Market and political/regulatory perspectives on the recent accounting scandals, Journal of Accounting Research, 47, 277, 10.1111/j.1475-679X.2009.00325.x

Ball, 2012, Audited financial reporting and voluntary disclosure as complements: a test of the confirmation hypothesis, Journal of Accounting and Economics, 53, 136, 10.1016/j.jacceco.2011.11.005

Ball, 2013, On Estimating Conditional Conservatism. The, Accounting Review, 88, 755, 10.2308/accr-50371

Balsam, 2003, Auditor industry specialization and earnings quality, Auditing: A Journal of Practice and Theory, 22, 71, 10.2308/aud.2003.22.2.71

Balvers, 1988, Underpricing of new issues and choice of auditor as a signal of investment banker reputation, The Accounting Review, 63, 605

Bame-Aldred, 2013, A summary of research on external auditor reliance on the internal audit function, Auditing: A Journal of Practice & Theory, 32, 251, 10.2308/ajpt-50342

Bandyopadhyay, 2001, Competition and Big 6 brand name reputation: Evidence from the Ontario municipal audit market, Contemporary Accounting Research, 18, 27, 10.1506/JWFM-24F5-2KQG-AV37

Bandyopadhyay, 2004, Market structure and audit fees: a local analysis, Contemporary Accounting Research, 21, 529, 10.1506/4A05-11UF-1MQA-57JE

Banker, 2003, The public accounting industry production function, Journal of Accounting and Economics, 35, 255, 10.1016/S0165-4101(03)00021-1

Bargeron, 2010, Sarbanes-Oxley and corporate risk-taking, Journal of Accounting and Economics, 49, 34, 10.1016/j.jacceco.2009.05.001

Barton, 2005, Who cares about auditor reputation?, Contemporary Accounting Research, 22, 549, 10.1506/C27U-23K8-E1VL-20R0

Bartov, 2001, Discretionary-accruals models and audit qualifications, Journal of Accounting and Economics, 30, 421, 10.1016/S0165-4101(01)00015-5

Bar-Yosef, 2005, Auditor size, market segmentation and litigation patterns: A theoretical analysis, Review of Accounting Studies, 10, 59, 10.1007/s11142-004-6340-x

Basioudis, 2007, Big 4 audit fee premiums for national and office-level industry leadership in the United Kingdom, Auditing: A Journal of Practice and Theory, 26, 143, 10.2308/aud.2007.26.2.143

Basu, 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics, 24, 3, 10.1016/S0165-4101(97)00014-1

Beasley, 2009, The audit committee oversight process, Contemporary Accounting Research, 26, 65, 10.1506/car.26.1.3

Beasley, 2000, Should you offer a job to an external auditor. Journal of Corporate, Accounting and Finance, 11, 35

Beasley, 2001, Board independence and audit-firm type, Auditing: A Journal of Practice and Theory, 20, 97, 10.2308/aud.2001.20.1.97

Beasley, 2001, The relationship between board characteristics and voluntary improvements in audit committee composition and experience, Contemporary Accounting Research, 18, 539, 10.1506/RM1J-A0YM-3VMV-TAMV

Beatty, 1989, Auditor reputation and the pricing of initial public offerings. The, Accounting Review, 64, 693

Beatty, 1993, The economic determinants of auditor compensation in the initial public offering market, Journal of Accounting Research, 31, 294, 10.2307/2491275

Beck, 2006, Learning by doing and audit quality, Contemporary Accounting Research, 23, 1, 10.1506/AXU4-Q7Q9-3YAB-4QE0

Becker, 1998, The effect of audit quality on earnings management, Contemporary Accounting Research, 15, 1, 10.1111/j.1911-3846.1998.tb00547.x

Bedard, 2004, The effect of audit committee expertise, independence, and activity on aggressive earnings management, Auditing: A Journal of Practice & Theory, 23, 13, 10.2308/aud.2004.23.2.13

Bedard, 2011, Detection and severity classifications of Sarbanes-Oxley section 404 internal control deficiencies, The Accounting Review, 86, 825, 10.2308/accr.00000036

Behn, 1999, Client satisfaction and Big 6 audit fees, Contemporary Accounting Research, 16, 587, 10.1111/j.1911-3846.1999.tb00597.x

Behn, 2008, Audit quality and properties of analyst earnings forecasts, The Accounting Review, 83, 327, 10.2308/accr.2008.83.2.327

Bell, 2008, Audit labor usage and fees under business risk auditing, Journal of Accounting Research, 46, 729, 10.1111/j.1475-679X.2008.00291.x

Bell, 2001, Auditors׳ perceived business risk and audit fees: Analysis and evidence, Journal of Accounting Research, 39, 35, 10.1111/1475-679X.00002

Beneish, 2008, Internal control weaknesses and information uncertainty, The Accounting Review, 83, 665, 10.2308/accr.2008.83.3.665

Berger, P.G., Li, F., Wong, M.H.F., 2011. The impact of Sarbanes–Oxley on cross-listed companies. Working Paper. University of Chicago and University of Michigan.

Beyer, 2006, Effects of multiple clients on the reliability of audit reports, Journal of Accounting Research, 44, 29, 10.1111/j.1475-679X.2006.00197.x

Blacconiere, 1997, An investigation of audit opinions and subsequent auditor litigation of publicly-traded failed savings and loans, Journal of Accounting and Public Policy, 16, 415, 10.1016/S0278-4254(96)00042-7

Blackwell, 1998, The value of auditor assurance: evidence from loan pricing, Journal of Accounting Research, 36, 57, 10.2307/2491320

Blankley, 2012, Abnormal audit fees and restatements, Auditing: A Journal of Practice and Theory, 31, 79, 10.2308/ajpt-10210

Blay, 2011, The auditor’s going-concern opinion as a communication of risk, Auditing: A Journal of Practice and Theory, 30, 77, 10.2308/ajpt-50002

Blokdijk, 2003, Factors affecting auditors׳ assessments of planning materiality, Auditing: A Journal of Practice and Theory, 22, 297, 10.2308/aud.2003.22.2.297

Blokdijk, 2006, An analysis of cross-sectional differences in big and non-big public accounting firms׳ audit, Auditing: A Journal of Practice and Theory, 25, 27, 10.2308/aud.2006.25.1.27

Blouin, 2007, An analysis of forced auditor change: The case of former Arthur Andersen clients, The Accounting Review, 82, 621, 10.2308/accr.2007.82.3.621

Bockus, 1998, A theory of auditor resignation, Journal of Accounting Research, 36, 191, 10.2307/2491474

Bonner, 1998, Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases, The Accounting Review, 73, 503

Boone, 2012, Audit market concentration and auditor tolerance for earnings management, Contemporary Accounting Research, 29, 1171, 10.1111/j.1911-3846.2011.01144.x

Boone, J.P., Khurana, I.K., Raman, K.K., 2013. Did the 2007 PCAOB disciplinary order against deloitte have information value for audit market participants? Working paper, University of Missouri.

Bradshaw, 2001, Do analysts and auditors use information in accruals?, Journal of Accounting Research, 39, 45, 10.1111/1475-679X.00003

Brandon, 2004, Nonaudit fees, auditor independence, and bond ratings, Auditing: A Journal of Practice and Theory, 23, 89, 10.2308/aud.2004.23.2.89

Bratten, 2013, The audit of fair values and other estimates: the effects of underlying environmental, task, and auditor-specific factors, AUDITING: A Journal of Practice & Theory, 32, 7, 10.2308/ajpt-50316

Brochet, 2010, Information content of insider trades before and after the Sarbanes-Oxley Act, The Accounting Review, 85, 419, 10.2308/accr.2010.85.2.419

Bronson, 2011, The unintended consequences of PCAOB auditing standard Nos.2 and 3 on the reliability of preliminary earnings releases, Journal of Accounting and Economics, 51, 95, 10.1016/j.jacceco.2010.06.002

Brown D., Shu S., Soo B. and Trompeter G., The insurance hypothesis: An examination of KPMG’s audit clients around the investigation and settlement of the tax shelter, Auditing: A Journal of Practice and Theory 32 (4), 2013, 1-24.

Buijink, 1998, Competition in auditing: Evidence from entry, exit, and market share mobility in Germany versus the Netherlands, Contemporary Accounting Research, 15, 385, 10.1111/j.1911-3846.1998.tb00565.x

Burks, 2011, Are investors confused by restatements after Sarbanes-Oxley?, The Accounting Review, 86, 507, 10.2308/accr.00000017

Butler, 2004, An empirical analysis of auditor reporting and its association with abnormal accruals, Journal of Accounting and Economics, 37, 139, 10.1016/j.jacceco.2003.06.004

Cahan, 2009, Are the reputations of the large accounting firms really international? Evidence from the Andersen-Enron affair, Auditing: A Journal of Practice and Theory, 28, 199, 10.2308/aud.2009.28.2.199

Cahan, 2008, Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities, The Accounting Review, 83, 1393, 10.2308/accr.2008.83.6.1393

Cahan, 2006, After Enron: Auditor conservatism and ex-Andersen clients, The Accounting Review, 81, 49, 10.2308/accr.2006.81.1.49

Cahan, 2011, Did the waste management audit failures signal lower firm-wide audit quality at Arthur Andersen?, Contemporary Accounting Research, 28, 859, 10.1111/j.1911-3846.2011.01068.x

Cairney, 2006, Homogenous industries and auditor specialization: An indication of production economies, Auditing: A Journal of Practice and Theory, 25, 49, 10.2308/aud.2006.25.1.49

Callaghan, 2009, Going-concern audit opinions and the provision of nonaudit services: Implications for auditor independence of bankrupt firms, Auditing: A Journal of Practice and Theory, 28, 153, 10.2308/aud.2009.28.1.153

Caplan, 1999, Internal controls and the detection of management fraud, Journal of Accounting Research, 37, 101, 10.2307/2491398

Caramanis, 2008, Audit effort and earnings management, Journal of Accounting and Economics, 45, 116, 10.1016/j.jacceco.2007.05.002

Carcello, 1995, Temporal changes in bankruptcy-related reporting, Auditing: A Journal of Practice & Theory, 133

Carcello, 2000, Going-concern opinions: The effects of partner compensation plans and client size, Auditing: A Journal of Practice and Theory, 19, 67, 10.2308/aud.2000.19.1.67

Carcello, 2002, Board characteristics and audit fees, Contemporary Accounting Research, 19, 365, 10.1506/CHWK-GMQ0-MLKE-K03V

Carcello, 2004, Audit firm tenure and fraudulent financial reporting, Auditing: A Journal of Practice & Theory, 23, 55, 10.2308/aud.2004.23.2.55

Carcello, 2000, Audit committee composition and auditor reporting, The Accounting Review, 75, 453, 10.2308/accr.2000.75.4.453

Carcello, 2003, Audit committee characteristics and auditor dismissals following "new" going-concern reports, The Accounting Review, 78, 95, 10.2308/accr.2003.78.1.95

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Carcello, 2009, Rules rather than discretion in audit standards: Going-concern opinions in Belgium, The Accounting Review, 84, 1395, 10.2308/accr.2009.84.5.1395

Carey, 2006, Audit partner tenure and audit quality, The Accounting Review, 81, 653, 10.2308/accr.2006.81.3.653

Carson, 2009, Industry specialization by global audit firm networks, The Accounting Review, 84, 355, 10.2308/accr.2009.84.2.355

Carson, 2012, Changes in audit market competition and the Big N premium, Auditing: A Journal of Practice and Theory, 31, 47, 10.2308/ajpt-10295

Carson, 2013, Audit Reporting for Going-Concern Uncertainty: A Research Synthesis, AUDITING: A Journal of Practice & Theory, 32, 353, 10.2308/ajpt-50324

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Caskey, 2010, Reporting bias with an audit committee, The Accounting Review, 85, 447, 10.2308/accr.2010.85.2.447

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Casterella, 2004, Auditor industry specialization, client bargaining power, and audit pricing, Auditing: A Journal of Practice and Theory, 23, 123, 10.2308/aud.2004.23.1.123

Casterella, 2009, Is self-regulated peer review effective at signaling audit quality?, The Accounting Review, 84, 713, 10.2308/accr.2009.84.3.713

Casterella, 2010, Litigation risk and audit firm characteristics, Auditing: A Journal of Practice and Theory, 29, 71, 10.2308/aud.2010.29.2.71

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Chan, 2006, A political–economic analysis of auditor reporting and auditor switches, Review of Accounting Studies, 11, 21, 10.1007/s11142-006-6394-z

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Chaney, 2004, Self-Selection of auditors and audit pricing in private firms, The Accounting Review, 79, 51, 10.2308/accr.2004.79.1.51

Chaney, 2002, Shredded reputation: The cost of audit failure, Journal of Accounting Research, 40, 1221, 10.1111/1475-679X.00087

Chang, 2010, Market reaction to auditor switching from Big 4 to thrid-tier small accounting firms, Auditing: A Journal of Practice and Theory, 29, 83, 10.2308/aud.2010.29.2.83

Chang, 2009, The effect of auditor quality on financing decisions, The Accounting Review, 84, 1085, 10.2308/accr.2009.84.4.1085

Chen, 2013, Insider trading, litigation concerns, and auditor going-concern opinions, The Accounting Review, 88, 365, 10.2308/accr-50347

Chen, 2008, Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?, Contemporary Accounting Research, 25, 415, 10.1506/car.25.2.5

Chen, 2000, An emerging market’s reaction to initial modified audit opinions: Evidence from the Shanghai Stock Exchange, Contemporary Accounting Research, 17, 429, 10.1506/GCJP-5599-QUWB-G86D

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Chen, 2010, Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis, The Accounting Review, 85, 127, 10.2308/accr.2010.85.1.127

Cheng, 2013, Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?, Journal of Accounting and Economics, 56, 1, 10.1016/j.jacceco.2013.03.001

Chewning, 1998, Evidence on auditor and investor materiality thresholds resulting from equity-for-debt swaps, Auditing: A Journal of Practice and Theory, 17, 39

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Chin, 2009, Reducing restatements with increased industry expertise, Contemporary Accounting Research, 26, 729, 10.1506/car.26.3.4

Choi, 2010, Audit office size, audit quality, and audit pricing, Auditing: A Journal of Practice and Theory, 29, 73, 10.2308/aud.2010.29.1.73

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Choi, 2009, Cross-listing audit fee premiums: theory and evidence, The Accounting Review, 84, 1429, 10.2308/accr.2009.84.5.1429

Choi, 2012, Geographic proximity between auditor and client: how does it impact audit quality?, Auditing: A Journal of Practice and Theory, 31, 43, 10.2308/ajpt-10241

Choi, 2007, Auditors’ governance functions and legal environments: an international investigation, Contemporary Accounting Research, 24, 13, 10.1506/X478-1075-4PW5-1501

Chow, 1982, Qualified audit opinions and auditor switching, The Accounting Review, 57, 326

Chung, 2003, Client importance, nonaudit services, and abnormal accruals, The Accounting Review, 78, 931, 10.2308/accr.2003.78.4.931

Clarkson, 2000, Auditor quality and the accuracy of management earnings forecasts, Contemporary Accounting Research, 17, 595, 10.1506/QFPH-W3X9-PTRF-Y2G2

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Cohen, 2002, Corporate governance and the audit process, Contemporary Accounting Research, 19, 573, 10.1506/983M-EPXG-4Y0R-J9YK

Cohen, 2010, Corporate governance in the post-Sarbanes–Oxley era: auditors׳ experiences, Contemporary Accounting Research, 27, 751, 10.1111/j.1911-3846.2010.01026.x

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Cook, 2008, Earnings management through effective tax rates: the effects of tax-planning investment and the Sarbanes–Oxley Act of 2002, Contemporary Accounting Research, 25, 447, 10.1506/car.25.2.6

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Costello, 2011, The impact of financial reporting quality on debt contracting: evidence from internal control weakness reports, Journal of Accounting Research, 49, 97, 10.1111/j.1475-679X.2010.00388.x

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Craswell, 1995, Auditor brand name reputations and industry specialization, Journal of Accounting and Economics, 20, 297, 10.1016/0165-4101(95)00403-3

Craswell, 2002, Auditor independence and fee dependence, Journal of Accounting and Economics, 33, 253, 10.1016/S0165-4101(02)00044-7

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DeFond, 2000, Auditor industry specialization and market segmentation: evidence from Hong Kong, Auditing: A Journal of Practice and Theory, 19, 49, 10.2308/aud.2000.19.1.49

DeFond, 2005, Does the market value financial expertise on audit committees of boards of directors?, Journal of Accounting Research, 43, 153, 10.1111/j.1475-679x.2005.00166.x

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DeFond, 2002, Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions, Journal of Accounting Research, 40, 1247, 10.1111/1475-679X.00088

DeFond, 1998, Auditor changes and discretionary accruals, Journal of Accounting and Economics, 25, 35, 10.1016/S0165-4101(98)00018-4

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Thông tin xuất bản

Journal of Accounting and Economics

Tập 58

275-326

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