Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing

AUDITING: A Journal of Practice & Theory (2014) 33 (4): 119–166.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China
  • Sujie Hu
  • Yuting Qian
  • Sumin Hu
Managerial Auditing Journal (2024) 39 (3): 294.
International accounting network memberships and audit fees: Evidence from China
  • Xuemei Xiong
  • Ruoting Zheng
  • YanJian Liu
  • Xuanhao Huang
  • Florian Follert
PLOS ONE (2024) 19 (1): e0296304.
The Impact of Upstreamness on Investment Quality in Multitier Supply Chains
  • Jengfang Chen
  • John Daniel Eshleman
  • Sungsoo Kim
Journal of Management Accounting Research (2024) 36 (2): 31.
Does ESG decoupling reduce customer stability? Evidence from China
  • Xiangyu Chen
  • Peng Wan
  • Qi Wang
Applied Economics 1.
Supply chain spillover effect of media attention to customers from the perspective of real earnings management
  • Yuchuan Lin
  • Xinpeng Xing
Finance Research Letters (2024) 63: 105316.
Overlapping institutional ownership along the supply chain and earnings management of supplier firms
  • Lei Gao
  • Jianlei Han
  • Jeong-Bon Kim
  • Zheyao Pan
Journal of Corporate Finance (2024) 84: 102520.
Specific customer risk disclosure and IPO approval rate: evidence based on machine learning and text analysis
  • Xiqiong He
  • Sibo Wang
  • Jiayue Li
Applied Economics Letters 1.
Branch Networks, Client Networks, and Knowledge Sharing in Audit Firms
  • Lin Wang
Accounting Horizons (2024) 38 (3): 157.
Demand Uncertainty and the Production of Audit Services
  • Douglas R. Ayres
  • Tyler J. Kleppe
  • Jonathan E. Shipman
  • Jason W. Stanfield
Auditing: A Journal of Practice & Theory (2024) 43 (3): 21.
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure
  • Eugenia Y. Lee
  • Wonsuk Ha
Managerial Auditing Journal (2024) 39 (4): 370.
Effects of Shareholdings on the Relationship between Accounting Quality and Trade Credit: Evidence from Japan
  • Masahiro Enomoto
Journal of International Accounting Research (2024) 23 (2): 59.
To switch or not to switch? The effect of audit firms’ economies of scale on audit firm switches after audit price deregulation in China
  • Yanming Cao
  • Jengfang Chen
  • Meiting Lu
  • Grant Richardson
Journal of Accounting and Public Policy (2023) 42 (4): 107098.
Does disclosure of customers' identities benefit a company's performance in the product market? Evidence from China
  • Huailing Xie
  • Xiaodong Xu
  • Yuan-Teng Hsu
Pacific-Basin Finance Journal (2023) 82: 102180.
Auditors’ Technological Proximity Knowledge
  • Yue He
  • Jeong-Bon Kim
  • Bing Li
  • Zhenbin Liu
The Accounting Review (2023) 98 (5): 323.
The impact of customer firm data breaches on the audit fees of their suppliers
  • Yimei Zhang
  • Thomas Smith
International Journal of Accounting Information Systems (2023) 50: 100628.
How can governance, human capital, and communication practices enhance internal audit quality?
  • Stéphanie Thiéry
  • Stephane Lhuillery
  • Marion Tellechea
Journal of International Accounting, Auditing and Taxation (2023) 52: 100566.
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships
  • Karen Ton
The Accounting Review (2023) 98 (1): 423.
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor
  • Simon Yu Kit Fung
  • Like Jiang
  • Jeffrey Pittman
  • Yu Wang
  • Shafu Zhang
Contemporary Accounting Research (2023) 40 (3): 1823.
Supplier-Major Customer Relationship: The Effect of Common Auditor on Supplier’s Cost of Private Debt
  • Sotirios Kokkinos
  • Ioannis Tsalavoutas
SSRN Electronic Journal (2023)
Auditor specialization in R&D and clients’ R&D investment-q sensitivity
  • Eugenia Y. Lee
  • Wonsuk Ha
  • Sunyoung Park
Journal of Contemporary Accounting & Economics (2023) 19 (2): 100360.
Information sharing between mutual funds and auditors
  • Ole‐Kristian Hope
  • Pingui Rao
  • Yanping Xu
  • Heng Yue
Journal of Business Finance & Accounting (2023) 50 (1-2): 152.
The Impact of Sustainable Supply-Chain Partnership on Bank Loans: Evidence from Chinese-Listed Firms
  • Jiangming Ma
  • Di Gao
Sustainability (2023) 15 (6): 4843.
Audit committee, external audit and accounting conservatism: Does company’s growth matter?
  • Sandra Alves
  • Cecília Carmo
Journal of Governance and Regulation (2022) 11 (3): 17.
Client concerns about information spillovers from sharing audit partners
  • Jung Koo Kang
  • Clive Lennox
  • Vivek Pandey
Journal of Accounting and Economics (2022) 73 (1): 101434.
Common Ownership along the Supply Chain and Corporate Earnings Management
  • Lei Gao
  • Jianlei Han
  • Jeong-Bon Kim
  • Zheyao Pan
SSRN Electronic Journal (2022)
Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients
  • Like Jiang
  • Sze Man Lau
  • Lixin (Nancy) Su
  • Ho Yin Wong
Journal of Accounting and Public Policy (2022) 41 (6): 107012.
The Effects of Corporate Litigant Counterparties Sharing a Common Auditor
  • Eric Lohwasser
SSRN Electronic Journal (2022)
Customer Bargaining Power, Strategic Fit, and Supplier Performance
  • Hsihui Chang
  • Sheng Liu
  • Raj Mashruwala
Production and Operations Management (2022) 31 (4): 1492.
The Impact of Customer Firm Data Breaches on the Audit Fees of Their Suppliers
  • Yimei Zhang
  • Thomas Joseph Smith
SSRN Electronic Journal (2022)
A Theory of ‘Why and How’ Audit Firms Choose to Specialize
  • Esther Gal-Or
  • Ronen Gal-Or
European Accounting Review (2022) 31 (4): 819.
Signing networks of audit partners and accruals quality: evidence from Taiwan
  • Min-Jeng Shiue
  • Peng-Chia Chiu
  • Li-Chun Kuo
  • Shu-Ling Yeh
Managerial Auditing Journal (2022) 37 (4): 464.
Audit Risk and the Benefits of Employing Specialist Auditors: Evidence from Firms with Major Government Customers
  • Ahmet C. Kurt
SSRN Electronic Journal (2022)
Can non-audit services from shared auditors in the supply chain mitigate the impact of the bullwhip effect on investment efficiency?
  • Jengfang Chen
  • Woody Liao
  • Thomas W. Lin
Management Accounting Research (2022) 57: 100816.
Privacy-Preserving Information Sharing within an Audit Firm
  • Alexander Kogan
  • Cheng Yin
Journal of Information Systems (2021) 35 (2): 243.
The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk
  • Huimin (Amy) Chen
  • Khondkar Karim
  • Anqi Tao
Advances in Accounting (2021) 52: 100516.
New business as a bargaining factor in audit pricing: evidence from emission trading schemes
  • Jiaxing You
  • Xiting Wu
  • Le Luo
  • Hongtao Shen
  • Xiaoping Tan
Accounting and Business Research (2021) 51 (6-7): 800.
Whistle Blowing, Forced CEO Turnover, and Misconduct: The Role of Socially Minded Employees and Directors
  • Frederick Bereskin
  • Terry Campbell
  • Simi Kedia
Management Science (2020) 66 (1): 24.
Greater Reliance on Major Customers and Auditor Going‐Concern Opinions
  • Dan Dhaliwal
  • Paul N. Michas
  • Vic Naiker
  • Divesh Sharma
Contemporary Accounting Research (2020) 37 (1): 160.
The relationship between audit components and audit market adaptability
  • Mahdi Salehi
  • Mahdi Saravani
  • Safoura Rouhi
Journal of Financial Crime (2020) 27 (3): 835.
Government Background Customers and Private Enterprise Innovation from the Perspective of Supply Chain Risk Transmission
  • Zhanguang Chen
  • Qiaowan Wang
  • Chao Dou
  • Tian Liang
Sustainability (2020) 12 (8): 3193.
Conditional conservatism and trade credit during the global financial crisis
  • Yanlei Zhang
Journal of Accounting and Public Policy (2020) 39 (4): 106728.
Audit report lag and client industry homogeneity
  • Errol G. Stewart
  • Timothy D. Cairney
Managerial Auditing Journal (2019) 34 (8): 1008.
The Effects of Demand Uncertainty on the Production of Audit Services
  • Douglas Ayres
  • Tyler J. Kleppe
  • Jonathan E. Shipman
  • Jason W. Stanfield
SSRN Electronic Journal (2019)
The effect of shared auditors in the supply chain on cost stickiness
  • Chun Cai
  • Qianwen Zheng
  • Lei Zhu
China Journal of Accounting Research (2019) 12 (4): 337.
Debt contract strictness and auditor specialization
  • Carolyn M. Callahan
  • Gary F. Peters
  • Joseph H. Zhang
Journal of Business Finance & Accounting (2019) 46 (5-6): 686.
The influence of the CEO's value perception towards auditing on audit demand in private firms
  • Maarten Corten
  • Tensie Steijvers
  • Nadine Lybaert
Accounting & Finance (2019) 59 (4): 2307.
Captured by Mutual Funds: Do Cross-Audits Undermine Auditor Independence?
  • Yangyang Chen
  • Jun Huang
  • Ting Li
  • Jeffrey A. Pittman
SSRN Electronic Journal (2019)
Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships
  • Andrew M. Bauer
  • Darren Henderson
  • Daniel P. Lynch
The Accounting Review (2018) 93 (3): 59.
Audit Firms as Networks of Offices
  • Scott E. Seavey
  • Michael J Imhof
  • Tiffany J. Westfall
Auditing: A Journal of Practice & Theory (2018) 37 (3): 211.
The Structural and Executional Components of Customer Concentration: Implications for Supplier Performance
  • Ella Mae Matsumura
  • Jason D. Schloetzer
Journal of Management Accounting Research (2018) 30 (1): 185.
  • Online ISSN 1558-7991
  • Print ISSN 0278-0380

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept