Unstructured Zitierung

Altman E.I. (1983), Corporate Financial Distress: A Complete Guide to Predicting, Avoiding, and Dealing with Bankruptcy. (New York: John Wiley and Sons).

Unstructured Zitierung

Azizkhani M., Monroe G.S. and Shailer G. (2013), Audit Partner Tenure and Cost of Equity Capital, Auditing: A Journal of Practice and Theory, 32(1), pp. 183-202.

https://doi.org/10.2308/ajpt-50308

Unstructured Zitierung

Ball R., Robin A. and Sadka G. (2008), Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism, Review of Accounting Studies, 13(2-3), pp. 168-205.

https://doi.org/10.1007/s11142-007-9064-x

Unstructured Zitierung

Ball R. and Shivakumar L. (2005), Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness, Journal of Accounting and Economics, 39(1), pp. 83-128.

https://doi.org/10.1016/j.jacceco.2004.04.001

Unstructured Zitierung

Balsam S., Krishnan J. and Yang J.S. (2003). Auditor Industry Specialization and Earnings Quality, Auditing, 22(2), pp. 71-97.

https://doi.org/10.2308/aud.2003.22.2.71

Unstructured Zitierung

Beatty A.L., Ke B. and Petroni K.R. (2002), Earnings Management to Avoid Earnings Declines across Pubicily and Privately Held Banks, The Accounting Review, 77(3), pp. 547-570.

https://doi.org/10.2308/accr.2002.77.3.547

Unstructured Zitierung

Becker C.L., DeFond M.L., Jiambalvo J. and Subramanyam K.R. (1998), The Effect of Audit Quality on Earnings Management, Contemporary Accounting Research, 15(1), pp. 1-24.

https://doi.org/10.1111/j.1911-3846.1998.tb00547.x

Unstructured Zitierung

Blanco-Mazagatos V., De Quevedo-Puente E. and Castrillo L.A. (2007), The Trade-Off Between Financial Resources and Agency Costs in the Family Business: An Exploratory Study, Family Business Review, 20(3), pp. 199-213.

https://doi.org/10.1111/j.1741-6248.2007.00095.x

Unstructured Zitierung

Blackwell D.W., Noland T.R. and Winters D.B. (1998), The Value of Auditor Assurance: Evidence from Loan Pricing, Journal of Accounting Research, 36(1), Spring, pp. 57-70.

https://doi.org/10.2307/2491320

Unstructured Zitierung

Cameran M., Campa D. and Pettinicchio A. (2014), IFRS Adoption Among Private Companies: Impact on Earnings Quality, Journal of Accounting, Auditing & Finance, 29(3), pp. 278-305.

https://doi.org/10.1177/0148558X14534260

Unstructured Zitierung

Cano Rodríguez M.C. and Alegría S.S. (2012), The Value of Audit Quality in Public and Private Companies: Evidence from Spain, Journal of Management & Governance, 16(4), pp. 683-706.

Unstructured Zitierung

Chaney P.K., Jeter D.C. and Shivakumar L. (2004), Self-Selection of Auditors and Audit Pricing in Private Firms, The Accounting Review, 79(1), pp. 51-72.

https://doi.org/10.2308/accr.2004.79.1.51

Unstructured Zitierung

DeAngelo L.E. (1981), Auditor Size and Audit Quality, Journal of Accounting and Economics, 3(3), pp. 183-199.

https://doi.org/10.1016/0165-4101(81)90002-1

Unstructured Zitierung

Feroz E.H., Park K. and Pastena V.S. (1991), Discussion of The Financial and Market Effects of the SEC Accounting and Auditing Enforcement Releases, Journal of Accounting Research, 29, pp. 107-142.

https://doi.org/10.2307/2491006

Unstructured Zitierung

Fortin S. and Pittman J.A. (2007), The Role of Auditor Choice in Debt Pricing in Private Firms, Contemporary Accounting Research, 24(3), pp. 859-896.

https://doi.org/10.1506/car.24.3.8

Unstructured Zitierung

Francis J.R. (1984), The Effect of Audit Firm Size on Audit Prices, Journal of Accounting and Economics, 6(2), pp. 133-151.

https://doi.org/10.1016/0165-4101(84)90010-7

Unstructured Zitierung

Francis J.R. and Wilson E.R. (1988), Auditor Changes: A Joint Test of Theory Relating to Agency Costs and Auditor Differentiation, Accounting Review, 63(4), pp. 663-682.

Unstructured Zitierung

Francis J.R. and Krishnan J. (1999), Accounting Accruals and Auditor Reporting Conservatism, Contemporary Accounting Research, 16(1), pp. 135-165.

https://doi.org/10.1111/j.1911-3846.1999.tb00577.x

Unstructured Zitierung

Francis J.R., Richard C. and Vanstraelen A. (2009), Assessing France’s Joint Audit Requirement: Are Two Heads Better than One?, Auditing: A Journal of Practice & Theory, 28(2), pp. 35-63.

https://doi.org/10.2308/aud.2009.28.2.35

Unstructured Zitierung

Francis J.R., Maydew E.L. and Sparks H.C. (1999), The Role of Big 6 Auditors in the Credible Reporting of Accruals, Auditing: A Journal of Practice & Theory, 18(2), pp. 17-34.

https://doi.org/10.2308/aud.1999.18.2.17

Unstructured Zitierung

Francis J.R., Khurana I.K. and Pereira R. (2005), Disclosure Incentives and Effects on Cost of Capital around the World, The Accounting Review, 80(4), pp. 1125-1162.

https://doi.org/10.2308/accr.2005.80.4.1125

Unstructured Zitierung

Gaver J.J. and Paterson J.S. (2001), The Association between External Monitoring and Earnings Management in the Property-Casualty Insurance Industry, Journal of Accounting Research, 39(2), pp. 269-282.

https://doi.org/10.1111/1475-679X.00012

Unstructured Zitierung

Geiger M.A. and Rama D.V. (2006), Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies, Auditing, 22(2), pp. 53-69.

https://doi.org/10.2308/aud.2003.22.2.53

Unstructured Zitierung

Gerayli M.S., Yanesari A.M. and Ma’atoofi A.R. (2011), Impact of Audit Quality on Earnings Management: Evidence from Iran, International Research Journal of Finance & Economics, 66, pp. 77-84.

Unstructured Zitierung

Ghosh A. and Moon D. (2005), Auditor Tenure and Perceptions of Audit Quality, The Accounting Review, 80(2), pp. 585-612.

https://doi.org/10.2308/accr.2005.80.2.585

Unstructured Zitierung

Gomez-Meija L.R. and Nunez-Nickel M. (2001), The Role of Family Ties in Agency Contracts, The Academy of Management Journal, 44(1), pp. 81-95.

https://doi.org/10.2307/3069338

Unstructured Zitierung

Guedami O. and Pittman J. (2008), The importance of IRS monitoring to debt pricing in private firms, Journal of Financial Economics, 90, pp. 38-58.

https://doi.org/10.1016/j.jfineco.2007.12.002

Unstructured Zitierung

Gul F.A., Zhou G.S. and Zhu X.K. (2013), Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World, Auditing, 32(3), pp. 1-30.

https://doi.org/10.2308/ajpt-50462

Unstructured Zitierung

Hope O.K., Langli J.C. and Thomas W.B. (2012), Agency Conflicts and Auditing in Private Firms, Accounting, Organizations and Society, 37(7), pp. 500-517.

https://doi.org/10.1016/j.aos.2012.06.002

Unstructured Zitierung

Jensen M.C. and Meckling W.H. (1976), Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure, Journal of Financial Economics, 3(4), pp. 305-360.

https://doi.org/10.1016/0304-405X(76)90026-X

Unstructured Zitierung

Karjalainen J. (2011), Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland, International Journal of Auditing, 15(1), pp. 88-108.

https://doi.org/10.1111/j.1099-1123.2010.00424.x

Unstructured Zitierung

Khurana I.K. and Raman K.K. (2004), Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries, The Accounting Review, 79(2), pp. 473-495.

https://doi.org/10.2308/accr.2004.79.2.473

Unstructured Zitierung

Kim J.B., Simunic D.A., Stein M.T. and Yi C.H. (2011), Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence, Contemporary Accounting Research, 28(2), pp. 585-615.

https://doi.org/10.1111/j.1911-3846.2010.01054.x

Unstructured Zitierung

Kim J.-B., Chung R. and Firth M. (2003), Auditor Conservatism, Asymmetric Monitoring, and Earnings Management, Contemporary Accounting Research, 20(2), pp. 323-359.

https://doi.org/10.1506/J29K-MRUA-0APP-YJ6V

Unstructured Zitierung

Lennox C. (2005), Audit Quality and Executive Officers’ Affiliations with CPA Firms, Journal of Accounting and Economics, 39(2), pp. 201-231.

https://doi.org/10.1016/j.jacceco.2003.12.002

Unstructured Zitierung

Li C., Xie Y. and Zhou J. (2010), National Level, City Level Auditor Industry Specialization and Cost of Debt, Accounting Horizons, 24(3), pp. 395-417.

https://doi.org/10.2308/acch.2010.24.3.395

Unstructured Zitierung

Mansi S.A., Maxwell W.F. and Miller D.P. (2004), Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market, Journal of Accounting Research, 42(4), pp. 755-793.

https://doi.org/10.1111/j.1475-679X.2004.00156.x

Unstructured Zitierung

Mazza T. (2016), Audit Quality Misure individuali e Multidimensionali. (Torino: Giappichelli).

Unstructured Zitierung

Melis A. (2004), On The Role Of The Board Of Statutory Auditors In Italian Listed Companies, Corporate Governance: An International Review, 12(1), pp. 74-84.

Unstructured Zitierung

Moizer P. (1997), Auditor Reputation: The International Empirical Evidence, International Journal of Auditing, 1(1), p. 61.

https://doi.org/10.1111/1099-1123.00013

Unstructured Zitierung

Nelson M.W., Elliott J.A. and Tarpley R.L. (2002), Evidence from Auditors about Managers’ and Auditors’ Earnings Management Decisions, Accounting Review, 77 (Supplement), pp. 175-202.

https://doi.org/10.2308/accr.2002.77.s-1.175

Unstructured Zitierung

Niskanen M., Karjalainen J. and Niskanen J. (2011), Demand for Audit Quality in Private Firms: Evidence on Ownership Effects, International Journal of Auditing, 15(1), pp. 43-65.

https://doi.org/10.1111/j.1099-1123.2010.00422.x

Unstructured Zitierung

Palmrose Z.-V. (1986), Audit Fees and Auditor Size: Further Evidence, Journal of Accounting Research, 24(1), pp. 97-110.

https://doi.org/10.2307/2490806

Unstructured Zitierung

Peek E., Cuijpers R. and Buijink W. (2010), Creditors’ and Shareholders’ Reporting Demands in Public Versus Private Firms: Evidence from Europe, Contemporary Accounting Research, 27(1), pp. 49-91.

https://doi.org/10.1111/j.1911-3846.2010.01001.x

Unstructured Zitierung

Pittman J.A. and Fortin S. (2004), Auditor Choice and the Cost of Debt Capital for Newly Public Firms, Journal of Accounting and Economics, 37(1), pp. 113-136.

https://doi.org/10.1016/j.jacceco.2003.06.005

Unstructured Zitierung

Power M. (1997), The Audit Society – Rituals of Verification. (Oxford: Oxford University Press).

Unstructured Zitierung

Prencipe A., Bar-Yosef S., Mazzola P. and Pozza L. (2011), Income Smoothing in Family-Controlled Companies: Evidence from Italy, Corporate Governance, 19(6), pp. 529-546.

https://doi.org/10.1111/j.1467-8683.2011.00856.x

Unstructured Zitierung

Reichelt K.J. and Wang D. (2010), National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality, Journal of Accounting Research, 48(3), pp. 647-686.

https://doi.org/10.1111/j.1475-679X.2009.00363.x

Unstructured Zitierung

Rizzotti D. and Greco A.M. (2013), Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison between Audit Committee and the Corresponding Italian Committees, International Journal of Accounting, 48(1), pp. 84-110.

https://doi.org/10.1016/j.intacc.2013.01.007

Unstructured Zitierung

Schulze W.S., Lubatkin M., Dino R.N. and Buchholtz A.K. (2001), Agency Relationships in Family Firms: Theory and Evidence, Organization Science, 12(2), pp. 99-116.

https://doi.org/10.1287/orsc.12.2.99.10114

Unstructured Zitierung

Simunic D. and Stein M. (1987), Product Differentiation in Auditing: Audit Firm Choice in the Market for Unseasoned New Issues. The Canadian Certified General Accountants Research Foundation.

Unstructured Zitierung

Teoh S.H. and Wong T.J. (1993), Perceived Auditor Quality and the Earnings Response Coefficient, The Accounting Review, 68(2), pp. 346-366.

Unstructured Zitierung

Vander Bauwhede H. and Willekens M. (2004), Evidence on (the Lack Of) Audit-Quality Differentiation in the Private Client Segment of the Belgian Audit Market, European Accounting Review, 13(3), pp. 501-522.

https://doi.org/10.1080/0963818042000237106

Unstructured Zitierung

Weber J. and Willenborg M. (2003), Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap IPOs, Journal of Accounting Research, 41(4), pp. 681-720.

https://doi.org/10.1111/1475-679X.00120

Unstructured Zitierung

Willenborg M. (1999). Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offering Market, Journal of Accounting Research, 37: 225-238.

https://doi.org/10.2307/2491405