| Reference: | Abbott, L. J., K. A. Gunny, and T. C. Zhang. 2013. When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors. Auditing: A Journal of Practice & Theory 32 (2):1-31.
Acito, A. A., C. E. Hogan, and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review 93 (2):1-35.
Amin, K., J. Krishnan, and J. S. Yang. 2014. Going concern opinion and cost of equity. Auditing: A Journal of Practice & Theory 33 (4):1-39.
Aobdia, D. 2018. The impact of the PCAOB individual engagement inspection process—Preliminary evidence. The Accounting Review 93 (4):53-80.
Asthana, S. C., S. Balsam, and J. Krishnan. 2010. Corporate governance, audit firm reputation, auditor switches, and client stock price reactions: The Andersen experience. International Journal of Auditing 14 (3):274-293.
Bao, Y., and A. Datta. 2014. Simultaneously discovering and quantifying risk types from textual risk disclosures. Management Science 60 (6):1371-1391.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review 71 (4):443-465.
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons 14 (4):441-454.
Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1):1-24.
Bell, T. B., M. Causholli, and W. R. Knechel. 2015. Audit firm tenure, non‐audit services, and internal assessments of audit quality. Journal of Accounting Research 53 (3):461-509.
Blacconiere, W. G., and M. L. DeFond. 1997. An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans. Journal of Accounting and Public Policy 16 (4):415-454.
Blei, D. M., A. Y. Ng, and M. I. Jordan. 2003. Latent dirichlet allocation. Journal of Machine Learning Research 3 (Jan):993-1022.
Blouin, J., B. M. Grein, and B. R. Rountree. 2007. An analysis of forced auditor change: The case of former Arthur Andersen clients. The Accounting Review 82 (3):621-650.
Boone, J. P., I. K. Khurana, and K. Raman. 2015. Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality? The Accounting Review 90 (2):405-441.
Brown, N. C., R. M. Crowley, and W. B. Elliott. 2020. What are you saying? Using topic to detect financial misreporting. Journal of Accounting Research 58 (1):237-291.
Burnham, T. A., J. K. Frels, and V. Mahajan. 2003. Consumer switching costs: A typology, antecedents, and consequences. Journal of the Academy of Marketing Science 31 (2):109-126.
Carcello, J. V., C. Hollingsworth, and S. A. Mastrolia. 2011. The effect of PCAOB inspections on Big 4 audit quality. Research in Accounting Regulation 23 (2):85-96.
Carleo, G., I. Cirac, K. Cranmer, L. Daudet, M. Schuld, N. Tishby, L. Vogt-Maranto, and L. Zdeborová. 2019. Machine learning and the physical sciences. Reviews of Modern Physics 91 (4):045002.
Cecchini, M., H. Aytug, G. J. Koehler, and P. Pathak. 2010. Detecting management fraud in public companies. Management Science 56 (7):1146-1160.
Christensen, B. E., S. M. Glover, T. C. Omer, and M. K. Shelley. 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research 33 (4):1648-1684.
Church, B. K., and L. B. Shefchik. 2012. PCAOB inspections and large accounting firms. Accounting Horizons 26 (1):43-63.
Clatworthy, M. A., and M. J. Jones. 2006. Differential patterns of textual characteristics and company performance in the chairman`s statement. Accounting, Auditing & Accountability Journal 19 (4):493-511.
Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20 (3):297-322.
Curme, C., T. Preis, H. E. Stanley, and H. S. Moat. 2014. Quantifying the semantics of search behavior before stock market moves. Proceedings of the National Academy of Sciences 111 (32):11600-11605.
Daugherty, B., D. Dickins, and W. A. Tervo. 2011. Negative PCAOB inspections of triennially inspected auditors and involuntary and voluntary client losses. International Journal of Auditing 15 (3):231-246.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3):183-199.
DeFond, M. L., and C. S. Lennox. 2011. The effect of SOX on small auditor exits and audit quality. Journal of Accounting and Economics 52 (1):21-40.
DeFond, M. L., K. Raghunandan, and K. R. Subramanyam. 2002. Do non–audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40 (4):1247-1274.
Ding, K., B. Lev, X. Peng, T. Sun, and M. A. Vasarhelyi. 2020. Machine learning improves accounting estimates: evidence from insurance payments. Review of Accounting Studies 25 (3):1098-1134.
Dyer, T. A., M. H. Lang, and L. Stice-Lawrence. 2017. Discussion of: 10-K Disclosure Repetition and Managerial Reporting Incentives: What have we learned and where do we go with textual research? Journal of Financial Reporting 2 (1):133-138.
Eickhoff, M., and N. Neuss. 2017. Topic modelling methodology: its use in information systems and other managerial disciplines.In Proceedings of the 25th European Conference on Information Systems (ECIS). Germany, University of Göttingen.
Ettredge, M. L., S. Scholz, and C. Li. 2007. Audit fees and auditor dismissals in the Sarbanes‐Oxley era. Accounting Horizons 21 (4):371-386.
Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review 80 (2):539-561.
Feldman, R., S. Govindaraj, J. Livnat, and B. Segal. 2010. Management’s tone change, post earnings announcement drift and accruals. Review of Accounting Studies 15 (4):915-953.
Fontaine, R., H. Khemakhem, and D. N. Herda. 2016. Audit committee perspectives on mandatory audit firm rotation: Evidence from Canada. Journal of Management & Governance 20 (3):485-502.
Francis, J. R. 2004. What do we know about audit quality? The British Accounting Review 36 (4):345-368.
Gerakos, J., and C. Syverson. 2017. Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive. Review of Accounting Studies 22 (4):1582-1594.
Gramling, A. A., J. Krishnan, and Y. Zhang. 2011. Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms? Auditing: A Journal of Practice & Theory 30 (3):59-79.
Gul, F. A., S. Y. K. Fung, and B. Jaggi. 2009. Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics 47 (3):265-287.
Gunny, K. A., and T. C. Zhang. 2013. PCAOB Inspection Reports and Audit Quality. Journal of Accounting and Public Policy 32 (2):136-160.
Hilary, G., and C. Lennox. 2005. The credibility of self-regulation: Evidence from the accounting profession`s peer review program. Journal of Accounting and Economics 40 (1-3):211-229.
Hoopes, J. L., K. J. Merkley, J. Pacelli, and J. H. Schroeder. 2018. Audit personnel salaries and audit quality. Review of Accounting Studies 23 (3):1096-1136.
Hribar, P., T. Kravet, and R. Wilson. 2014. A new measure of accounting quality. Review of Accounting Studies 19 (1):506-538.
Kosack, S., and A. Fung. 2014. Does transparency improve governance? Annual Review of Political Science 17 (5):65-87.
Krishnan, J., J. Krishnan, and H. Song. 2017. PCAOB international inspections and audit quality. The Accounting Review 92 (5):143-166.
Lamoreaux, P. T. 2016. Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States. Journal of Accounting and Economics 61 (2):313-337.
Lennox, C., and J. Pittman. 2010. Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics 49 (1-2):84-103.
Loper, E., and S. Bird. 2002. NLTK: The Natural Language Toolkit. Proceedings of the ACL-02 Workshop on Effective Tools and Methodologies for Teaching Natural Language Processing and Computational Linguistics 1 (2002):63-70
Loughran, T., and B. McDonald. 2016. Textual analysis in accounting and finance: A survey. Journal of Accounting Research 54 (4):1187-1230.
Mascha, M. F., M. A. Lamboy-Ruiz, and D. J. Janvrin. 2018. PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies. International Journal of Accounting Information Systems 30 (C):19-39.
O`Brien, P. C., and R. Bhushan. 1990. Analyst following and institutional ownership. Journal of Accounting Research 28 (1990):55-76.
Petersen, M. A. 2019. Information: Hard and soft. Review of Corporate Finance Studies 8 (1):1-41.
Rice, S. C., and D. P. Weber. 2012. How effective is internal control reporting under SOX 404? Determinants of the (non‐) disclosure of existing material weaknesses. Journal of Accounting Research 50 (3):811-843.
Robertson, J. C., C. M. Stefaniak, and R. W. Houston. 2014. Do PCAOB inspection reports influence corporate executives` perceptions of audit quality and the likelihood of switching auditors? Accounting and the Public Interest 14 (1):48-71.
Rogers, J. L., and P. C. Stocken. 2005. Credibility of management forecasts. The Accounting Review 80 (4):1233-1260.
Roybark, H. M. 2007. Analysis of audit deficiencies based on PCAOB inspection reports issued during 2005. Journal of Accounting, Ethics, & Public Policy 6 (2): 125–154
Sharma, D. S., P. N. Tanyi, and B. A. Litt. 2017. Costs of mandatory periodic audit partner rotation: Evidence from audit fees and audit timeliness. Auditing: A Journal of Practice & Theory 36 (1):129-149.
Stuber, S. B., and C. E. Hogan. 2021. Do PCAOB Inspections Improve the Accuracy of Accounting Estimates? Journal of Accounting Research 59 (1):331-370.
Weber, J., M. Willenborg, and J. Zhang. 2008. Does auditor reputation matter? The case of KPMG Germany and ComROAD AG. Journal of Accounting Research 46 (4):941-972.
Wilson, T. E., and R. A. Grimlund. 1990. An examination of the importance of an auditors reputation. Auditing-a Journal of Practice & Theory 9 (2):43-59. |
