After Enron: Auditor Conservatism and Ex-Andersen Clients

By S. Cahan, Wei Zhang. 2006

232 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/9118393e91783d865c47738675ea5c1edf42e59a

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Citations in the corpus

Auditor Conservatism and Investment Efficiency (2009, unknown): “in auditing their client firms ( Cahan and Zhang 2006; Lobo and Zhou 2006).”
The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services (2009, background): “) and had lower levels of and larger decreases in abnormal accruals ( Cahan and Zhang, 2006”
How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2012, background): “For example, some find that mandatory audit firm rotation is associated with enhanced FRQ/AQ (Nagy, 2005; Cahan and Zhang, 2006; Krishnan, 2007), while others do not (Blouin et al.”
Mandatory Audit Firm Rotation and Audit Quality (2016, methodology): “Other studies use the US Arthur Andersen (AA) collapse in 2002 as a mandatory audit firm rotation setting, with conflicting results (Blouin, Grein, & Rountree, 2007; Cahan & Zhang, 2006; Krishnan, 2007; Krishnan, Raghunandan, & Yang, 2007; Nagy, 2005).”
What affects accounting conservatism: A corporate governance perspective (2009, background): “Cahan and Zhang (2006) indicate that after Arthur Andersen’s demise, successor auditors required more conservative accounting for their ex-Andersen clients because Andersen’s involvement with Enron scandal.”
Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence (2009, unknown): “Audit quality of former Arthur Andersen clients Prior research suggests that successor auditors view an Andersen audit as a unique source of litigation risk and use earnings conservatism as a risk management strategy (Cahan and Zhang 2006).”
The Effect of Audit Experience on Audit Fees and Audit Quality (2015, background): “As high sales growth could be associated with lower audit quality (Cahan & Zhang, 2006), SGROW is added in the model.”
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007, background): “Following Chung et al. (2003) and Cahan and Zhang (2006), we assume that if there is an annual change greater than 10% in the number of shares outstanding, an event such as a takeover or a merger has taken place.”