Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries

By Jere R. Francis, Paul N. Michas, S. Seavey. 2013

316 citations recorded by the source corpus.

Subfields: Accounting, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/32d28862c7bac011471f452c9a9329dd8e06aa75

How researchers see this paper

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In Accounting

1. Xi Wu
2. Tianyu Zhang
3. Ting‐Chiao Huang
4. Jeng-Ren Chiou
5. Hsihui Chang
6. Clive Lennox
7. Daniel Aobdia
8. W. Robert Knechel

In Sociology and Political Science

1. Ting‐Chiao Huang
2. Jeng-Ren Chiou
3. Xi Wu
4. Hsihui Chang
5. Clive Lennox
6. Tianyu Zhang

Citations in the corpus

• Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, methodology): “With a sample covering 42 countries from 1999 to 2007, Francis et al. (2013) investigate the influences of the Big 4 dominance and the Big 4 concentration on audit quality, measured as accruals quality, the likelihood of reporting a profit, and timely loss recognition.”
• The effect of audit adjustments on earnings quality: Evidence from China (2016, background): “…Carey and Simnett (2006), Chen et al. (2008, 2011), Chi et al. (2009), Chung and Kallapur (2003), Francis and Wang (2008), Francis and Yu (2009), Francis et al. (2013), Frankel et al. (2002), Gul et al. (2009, 2013), Larcker and Richardson (2004), Menon and Williams (2004), Myers et al. (2003),…”