Auditor independence, ‘low balling’, and disclosure regulation

Keywords

Auditor independence, Accounting, Audit, Commission, Independence (probability theory)

References

• The Markets for Independence and Independent AuditorsRoss L. Watts, Jerold L. Zimmerman — 1981
• Auditing: An Integrated ApproachAlvin A. Arens, James K. Loebbecke — 1976
• Franchise Bidding for Natural Monopolies -- in General and with Respect to CATVOliver E. Williamson — 1976
• Regulation and Administered ContractsVictor P. Goldberg — 1976
• Predatory Price Cutting: The Standard Oil (N. J.) CaseJohn S. McGee — 1958
• The Theory of the Firm and the Structure of the Franchise ContractPaul H. Rubin — 1978
• Antitrust Law: An Economic PerspectiveJohn J. Siegfried, Richard A. Posner — 1976
• Vertical Integration, Appropriable Rents, and the Competitive Contracting ProcessBenjamin Klein, Robert Crawford, Armen A. Alchian — 1978
• Duties and Liabilities of Public AccountantsDenzil Y. Causey — 1979
• Non-contractual relations in business: a preliminary studyStewart Macaulay — 1963
• Why Regulate UtilitiesH. Demsetz — 1968
• The Vertical Integration of Production: Market Failure ConsiderationsO. Williamson — 1971
• Markets and Hierarchies: Analysis and Antitrust Implications.William G. Ouchi, Oliver E. Williamson — 1977

Cited by

• Accounting and Public Accountability: A Macro and Micro Examination in Financial Accounting and AuditingChristie Hayne, Steven E. Salterio — 2012
• Explaining Municipal Audit Costs : Considering the PrincipalVeronica Blank, Sven‐Olof Yrjö Collin, Torbjörn Tagesson — 2009
• Corporate Governance and Auditor Choice Among Companies in GCC CountriesKhaled Salmen Aljaaidi — 2013
• The determinants of audit fees: an analytical studyWafaa Abdel Ramzy — 1988
• Solicitation and Auditor Reporting Decisions.Pamela Erickson Shaw, Debra C. Jeter — 1995
• Independence of Australian Company Auditors - Review of Current Australian Requirements and Proposals for ReformIan Ramsay — 2002
• Simple-sum versus Divisia monetary aggregates for Malaysia: cointegration, error-correction model and exogeneityMuzafar Shah Habibullah, Azali Mohamed, Ahmad Zubaidi Baharumshah — 2000
• Einflussfaktoren der Prüfungshonorare – Anmerkungen zu den Beiträgen „Quasirentenmodell und Honorare für Abschlussprüfungen in Deutschland – eine empirische Analyse“ und „Prüfungshonorare in Deutschland – Determinanten und Implikationen“Georg Merkl — 2011
• Audits as credence goods: What do auditors know and how do they use their informationMonika Causholli — 2009
• The relationship between non-audit service fees and audit fees in the banking sector in MalaysiaRohami Shafie, Ayoib Che Ahmad, Azham Md. Ali — 2007
• Non-Audit Services - Just Unjust? : Practitioners and Regulators opinion divergence on audit qualityJ. Olsson, Christian Ottoson — 2013
• Imperfect competition in audit markets and its effect on the demand for audit-related servicesFrank Gigler, Mark Penno — 2016
• Audit Pricing, Start-Up Cost and Opinion ShoppingOladipupo Muhrtala Tijani, Ahmad Bukola Uthman, Zayyad Abdul‐Baki — 2014
• The adequacy of corporate mandatory disclosure practices on emerging markets : a case study of the Zimbabwe stock exchangeStephen Owusu‐Ansah — 1998
• Essays on auditor independenceDamai Nasution — 2013
• Pengaruh Keahlian, Independensi, Kecermatan Profesional Dan Kepatuhan Pada Kode Etik Terhadap Kualitas Auditor Pada Inspektorat Provinsi Sumatera UtaraH. Tona Aurora Lubis — 2009
• Going-concern Evaluation in JordanQasim Ahmad Alawaqleh — 2008
• The Big 4 Premium: A Long Gone Phenomenon?Rouven Fleischer, Max Goettsche, Maximilian Schauer — 2012
• Essays on IPO-Firm Earnings ManagementScott N. Bronson — 2006
• Association Between Independent Auditor Fees and Firm Value: A Study of Brazilian Public CompaniesAntônio Lopo Martinez, Arquimedes de Jesus Moraes — 2014

Related papers

• Profesionalisme Dan Independensi Auditor Terhadap Kinerja AuditorErika Nofarisa Puspanugroho, Masculine Muhammad Muqorobin — 2023
• Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and SupervisionMariane.B. Ojo — 2011
• Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and SupervisionMarianne Ojo — 2006
• The Role of the External Auditor in UK Bank Regulation and SupervisionMarianne Ojo — 2006
• The Role of the External Auditor in the Regulation and Supervision of the UK Banking SystemMarianne Ojo — 2006
• A Review of the Proposals for Reform of Independence of Australian Company AuditorsJane Culvenor, Donald J. Stokes, Stephen L. Taylor — 2002