Auditor Switches in the Pre‐ and Post‐Enron Eras: Risk or Realignment?

By Wayne R. Landsman, Karen K. Nelson, Brian R. Rountree. 2009

272 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/e4ae5752c774fdf58e61667ee51a91b8742b663a

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Myungsoo Son
2. Vivek Mande
3. Nathan J. Newton
4. Michael S. Wilkins
5. Panagiotis E. Dimitropoulos
6. Stergios Leventis
7. Julie S. Persellin
8. Marwa Elnahass

In Finance

1. Stergios Leventis
2. Michael S. Wilkins
3. Nathan J. Newton
4. Marwa Elnahass
5. Panagiotis E. Dimitropoulos
6. Dechun Wang
7. Myungsoo Son
8. Omneya H. Abdelsalam

Citations in the corpus

• Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks (2016, background): “Moreover, we test the impact of bank type on the decision of the auditor selection, as a measure of audit quality (Landsman et al., 2009).”
• Do Financial Restatements Lead to Auditor Changes (2013, background): “2011),(13) auditor fees are high (Woo and Koh 2001), and the auditor does not have industry expertise (Landsman et al. 2009).”
• Internal Control Opinion Shopping and Audit Market Competition (2016, background): “1 Lennox (2002) and Carcello and Neal (2003) provide evidence consistent with audit opinion shopping in the U.”
• Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “Big 4 firms have shed clients up to 2009 and 2008, respectively (Hogan and Martin 2009; Landsman et al. 2009).”