Details about Clive S. Lennox

Access statistics for papers by Clive S. Lennox.

Last updated 2022-05-06. Update your information in the RePEc Author Service.

Short-id: ple1187

Working Papers

2020

1. Are audit fees discounted in initial year audit engagements?
   LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library View citations (10)
   See also Journal Article Are audit fees discounted in initial year audit engagements?, Journal of Accounting and Economics, Elsevier (2020) View citations (12) (2020)

2005

2. The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review
   Post-Print, HAL View citations (40)

2002

3. Opinion Shopping and Audit Committees
   CEI Working Paper Series, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University View citations (6)

1998

4. Bankrupcy, auditor Switching and Audit failure: Evidence from the UK. 1987-1994
   Royal Holloway, University of London: Discussion Papers in Economics, Department of Economics, Royal Holloway University of London
5. The Relationship Between Auditor Accuracy and Auditor Size: An Evaluation of Reputation and Deep Pockets Arguments
   Royal Holloway, University of London: Discussion Papers in Economics, Department of Economics, Royal Holloway University of London

Journal Articles

2022

1. Client concerns about information spillovers from sharing audit partners
   Journal of Accounting and Economics, 2022, 73, (1) View citations (3)

2020

2. Are audit fees discounted in initial year audit engagements?
   Journal of Accounting and Economics, 2020, 69, (2) View citations (12)
   See also Working Paper Are audit fees discounted in initial year audit engagements?, LSE Research Online Documents on Economics (2020) View citations (10) (2020)
3. Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments
   Journal of Accounting Research, 2020, 58, (5), 1299-1341 View citations (6)
4. When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?
   Contemporary Accounting Research, 2020, 37, (3), 1370-1399 View citations (7)

2019

5. Employee Movements from Audit Firms to Audit Clients
   Contemporary Accounting Research, 2019, 36, (4), 1999-2034 View citations (4)

2018

6. Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
   Journal of Accounting and Economics, 2018, 65, (1), 21-40 View citations (33)

2017

7. Balance sheet conservatism and audit reporting conservatism
   Journal of Business Finance & Accounting, 2017, 44, (7-8), 897-924 View citations (8)
8. Do PCAOB Inspections Improve the Quality of Internal Control Audits?
   Journal of Accounting Research, 2017, 55, (3), 591-627 View citations (41)
9. Estimation risk and auditor conservatism
   Review of Accounting Studies, 2017, 22, (1), 185-216 View citations (11)

2016

10. The effect of audit adjustments on earnings quality: Evidence from China
    Journal of Accounting and Economics, 2016, 61, (2), 545-562 View citations (37)

2015

11. Management Influence on Auditor Selection and Subsequent Impairments of Auditor Independence during the post†SOX Period
    Contemporary Accounting Research, 2015, 32, (2), 575-607 View citations (11)

2014

12. Accounting misstatements following lawsuits against auditors
    Journal of Accounting and Economics, 2014, 57, (1), 58-75 View citations (31)
13. The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK
    European Accounting Review, 2014, 23, (1), 1-23 View citations (27)
14. The Market's Valuation of Fraudulently Reported Earnings
    Journal of Business Finance & Accounting, 2014, 41, (5-6), 627-651 View citations (4)

2013

15. Tax Aggressiveness and Accounting Fraud
    Journal of Accounting Research, 2013, 51, (4), 739-778 View citations (81)

2012

16. Racial integration, ethnic diversity, and prejudice: empirical evidence from a study of the British National Party
    Oxford Economic Papers, 2012, 64, (3), 395-416 View citations (2)
17. The consequences of protecting audit partners’ personal assets from the threat of liability
    Journal of Accounting and Economics, 2012, 54, (2), 154-173 View citations (26)

2011

18. The effect of SOX on small auditor exits and audit quality
    Journal of Accounting and Economics, 2011, 52, (1), 21-40 View citations (65)

2010

19. Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms
    Journal of Accounting and Economics, 2010, 49, (1-2), 84-103 View citations (64)
20. Audits des Cinq Grands et fraude comptable
    Contemporary Accounting Research, 2010, 27, (1), 14-14
21. Big Five Audits and Accounting Fraud
    Contemporary Accounting Research, 2010, 27, (1), 6-6 View citations (77)
    Also in Contemporary Accounting Research, 2010, 27, (1), 209-247 (2010) View citations (77)

2009

22. Perceived competition, profitability and the withholding of information about sales and the cost of sales
    Journal of Accounting and Economics, 2009, 48, (2-3), 210-230 View citations (72)

2008

23. Audit effort and earnings management
    Journal of Accounting and Economics, 2008, 45, (1), 116-138 View citations (120)

2007

24. Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*
    Contemporary Accounting Research, 2007, 24, (1), 235-258 View citations (26)

2006

25. The informativeness of earnings and management's issuance of earnings forecasts
    Journal of Accounting and Economics, 2006, 42, (3), 439-458 View citations (47)

2005

26. Audit quality and executive officers' affiliations with CPA firms
    Journal of Accounting and Economics, 2005, 39, (2), 201-231 View citations (36)
27. Management Ownership and Audit Firm Size*
    Contemporary Accounting Research, 2005, 22, (1), 205-227 View citations (45)
28. The credibility of self-regulation: Evidence from the accounting profession's peer review program
    Journal of Accounting and Economics, 2005, 40, (1-3), 211-229 View citations (41)

2004

29. Book reviews
    Accounting and Business Research, 2004, 34, (4), 413-417

2000

30. Do companies successfully engage in opinion-shopping? Evidence from the UK
    Journal of Accounting and Economics, 2000, 29, (3), 321-337 View citations (73)

1999

31. Are large auditors more accurate than small auditors?
    Accounting and Business Research, 1999, 29, (3), 217-227 View citations (33)
32. Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses
    Journal of Business Finance & Accounting, 1999, 26, (7‐8), 779-805 View citations (56)
33. Identifying failing companies: a re-evaluation of the logit, probit and DA approaches
    Journal of Economics and Business, 1999, 51, (4), 347-364 View citations (107)
34. Non-audit fees, disclosure and audit quality
    European Accounting Review, 1999, 8, (2), 239-252 View citations (17)
35. The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy
    Journal of Business Finance & Accounting, 1999, 26, (5‐6), 757-778 View citations (20)