Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
By Gerald J. Lobo, Yuping Zhao. 2013
375 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/b9aecfc93274250e73645c70dde429a4c8294e10
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Xiangang Xin
- Jeong‐Bon Kim
- Mikhail Pevzner
- Ting‐Chiao Huang
- Jeng-Ren Chiou
- Raunaq S. Pungaliya
- Anand M. Vijh
- Daniel W. Collins
In Finance
- Xiangang Xin
- Jeong‐Bon Kim
- Mikhail Pevzner
- Raunaq S. Pungaliya
- Anand M. Vijh
- Daniel W. Collins
- Hsihui Chang
- Daniel Aobdia
Citations in the corpus
- Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, background): “…on whether higher concentration results in decreased costs of telling the truth (Blair and Kaserman 1980; Chaney and Philipich 2002; Chaney, Jeter, and Shaw 2003) and thus increased audit efforts and audit fees (Blankley, Hurtt, and MacGregor 2012; Lobo and Zhao 2013; Eshleman and Guo 2014).”
- Fee Pressure and Audit Quality (2014, neutral): “quality audits should detect more errors and result in fewer misstatements (Kinney et al., 2004; Stanley and DeZoort, 2007; Romanus et al., 2008; Lobo and Zhao, 2013).”
- The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings (2017, methodology): “Following Lobo and Zhao (2013), we restrict our analysis to material restatements that were disclosed through separate 8-K filings.”
- The impact of the pcaob individual engagement inspection process-preliminary evidence (2018, background): “This effort is likely to be related with perceived audit quality (Caramanis and Lennox, 2008; Lobo and Zhao, 2013).”
- Measuring audit quality (2021, neutral): “Rstmt is an indicator variable that equals one if the financial statements for the year are restated (e.g., Lobo and Zhao 2013).”
- Foreign institutional ownership and auditor choice: Evidence from worldwide institutional ownership (2018, background): “Prior studies find a positive association between audit quality and audit fees paid by audit clients (Eshleman and Guo 2014; Lobo and Zhao 2013), and a stream of literature argues that auditor industry specialization is associated with higher quality audits.”