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10.3280/FR2017-001003

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Elenco citazioni del 10.3280/FR2017-001003

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

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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.

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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.

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

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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.


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

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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.

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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.

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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


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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.

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

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

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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


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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.

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


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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.


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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.

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