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audit partner, audit quality, risk tolerance, legal infractions
corporate governance, evaluation, internal audit, institutional theory, decoupling
audit committee, disclosure, proxy statement, isomorphism, legitimacy gap
risk assessment, key audit matters, tax enforcement, monitoring
auditor-client relationship, relative power, negotiations, complex estimates, goodwill impairments
small accounting firms, recruiting, field study, peripheral communication, central communication, organizational familiarity, organizational image, organizational legitimacy
corporate governance, evaluation, internal audit, chief audit executives JEL codes: G34
fair value, investment security, verifiability, trends, insurance companies JEL classifications: G22, G31, M41
audit committee, corporate governance, evolving responsibilities, boundary work, boundary tactics
audit, Big 4, regulation, information asymmetry, investors, materiality
coopetition, transactional mechanisms, relational mechanisms, associations and networks, interorganizational relationships, small accounting firms
accounting estimates, asset impairments, auditor competencies, auditor industry specialization
PCAOB, Rule 3211, Form AP, audit partner, audit quality, audit fees, difference-in-differences
asset impairments, monitoring, conservatism, debt contracting, bond illiquidity
auditor choice, product similarity, auditor knowledge, proprietary costs
Associations and Networks, Interorganizational Relationships, Small Accounting Firms, Audit Quality, Field Study
executive fixed effects; group connection; audit pricing; unexplained audit fees
auditor industry specialization, audit fees, economies of scale, homogenous industries, complex industries