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Cited by 356Auditing, Earnings Management, GovernanceCorporate Governance and Financial ManagementCorporate Finance and Governance

The effect of SOX on small auditor exits and audit quality

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DeFond, Mark L., Lennox, Clive S.·2011·Journal of Accounting and Economics
DOI 10.1016/j.jacceco.2011.03.002
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Integrity signals

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Crossref · 10.1016/j.jacceco.2011.03.002

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  • There exists evidence on market exit as a regulatory avoidance strategy in response to financial regulation.

    “There exists evidence on market exit as a regulatory avoidance strategy in response to financial regulation (e.g., Leuz et al. 2008; Kamar et al. 2009; DeFond and Lennox 2011).”

    From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as DeFond and Lennox 2011

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Authors
DeFond, M. L., & Lennox, C. S.
Affiliations
  • University of Southern California (US)
  • Nanyang Technological University (SG)
Corresponding author
DeFond, Mark L.
ORCID
Venue
Journal of Accounting and Economics
Publisher
Elsevier BV
Published
2011-06
Volume
52
Issue
1
Pages
21-40
ISSN
0165-4101 (ISSN-L)
DOI
10.1016/j.jacceco.2011.03.002
OpenAlex
W2138142075
Cited by
356
References
0
Citations by year
2026: 14 · 2025: 15 · 2024: 29 · 2023: 18 · 2022: 27 · 2021: 20 · 2020: 25 · 2019: 18 · 2018: 39 · 2017: 29 · 2016: 29 · 2015: 30 · 2014: 22 · 2013: 17 · 2012: 16
FWCI
66.94
Type
journal article
Language
en
Open access
Licence
www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations
  • Journal of Accounting and Economics (publishedVersion)
  • SSRN Electronic Journal (submittedVersion)
  • RePEc: Research Papers in Economics (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
  • Social Sciences › Business, Management and Accounting › Accounting › Corporate Finance and Governance
Keywords
Sarbanes-Oxley Act, audit quality, PCAOB inspections, going concern opinion, audit market competition

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