Knechel, W. Robert

Vanstraelen, Ann

English

Research Papers in Economics

A multivariate analysis of the auditor’s going-concern opinion decision.

A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision.

A simulation model of the relative effectiveness of alternative analytical review strategies. Decision Sciences (Summer):

An analysis of the factors associated with lawsuits against public accountants.

An empirical investigation of problem audits.

Audit committee composition and auditor reporting.

Audit Firm Tenure and Fraudulent Financial Reporting. Auditing:

Audit-Firm tenure and the quality of ﬁnancial reports.

Auditor credibility and initial public offering.

Auditor litigation and modiﬁed reporting on bankrupt clients.

Auditor size and audit quality.

Auditor switches by failing ﬁrms.

Auditor tenure and audit reporting failures.

Bankruptcies, audit reports, and the Reform Act. Auditing:

Belgium: Individual accounts. Transnational Accounting,

Does auditor tenure impair audit quality?

Does mandatory rotation enhance auditor independence?

Dynamics of interorganizational attachments: Auditor-Client relationships.

Earnings management and investor protection: An international comparison.

Earnings quality in UK private ﬁrms: comparative loss recognition timeliness.

Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?

Going concern opinions and the market’s reaction to bankruptcy ﬁlings.

Going-concern opinions, auditor switching, and the self-fulﬁlling prophecy effect examined in the regulatory context of Belgium.

Impact of renewable long-term audit mandates on audit quality.

Informationally motivated auditor replacement.

Law and ﬁnance.

Legal determinants of external ﬁnance.

Litigation and independent auditors: The role of business failures and management fraud.

Mandatory auditor rotation: Arguments and current evidence.

Self-selection of auditors and audit pricing in private ﬁrms.

The endogenous relationship between audit-report type and business termination: Evidence on private ﬁrms in a non-litigious environment.

The inﬂuence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies.

The information content of the auditor’s going concern evaluation.

The length of auditor-client relationships and ﬁnancial statement restatements. Working Paper, Abstract available at: SSRN: http:// papers.ssrn.com/sol3/papers.cfm?abstract id740525.The Relationship between Auditor Tenure and Audit Quality 131 Auditing:

The relation between going concern opinions and the auditor’s loss function,

The Relationship of Audit Failures and Auditor Tenure. Working Paper,

The role of economic trade-offs in the audit opinion decision: An empirical analysis.

Towards an explanation of auditor failure to modify the audit opinions of bankrupt companies.

The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions.

http://arno.unimaas.nl/show.cgi?fid=14802

The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions.

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Research Papers in Economics