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Previous articleNext article No AccessAgency Problems, Auditing, and the Theory of the Firm: Some EvidenceRoss L. Watts, and Jerold L. ZimmermanRoss L. Watts Search for more articles by this author , and Jerold L. Zimmerman Search for more articles by this author PDFPDF PLUS Add to favoritesDownload CitationTrack CitationsPermissionsReprints Share onFacebookTwitterLinkedInRedditEmail SectionsMoreDetailsFiguresReferencesCited by The Journal of Law and Economics Volume 26, Number 3Oct., 1983 Sponsored by The University of Chicago Booth School of Business and The University of Chicago Law School Article DOIhttps://doi.org/10.1086/467051 Views: 323Total views on this site Citations: 646Citations are reported from Crossref Copyright 1983 The University of ChicagoPDF download Crossref reports the following articles citing this article:Hussaini Bala, Waqar Ahmad, Ghousia Kathoon, Abubakar Balarabe Karaye Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise, Cogent Business & Management 9, no.11 (Sep 2022).https://doi.org/10.1080/23311975.2022.2127194Xuehua Zhang, Huanmin Yan, Fang Hu, Hongjian Wang, Xiaoning Li Effect of auditor rotation violation on audit opinions and audit fees: Evidence from China, Research in International Business and Finance 62 (Dec 2022): 101715.https://doi.org/10.1016/j.ribaf.2022.101715Zahid Riaz, Pradeep Ray, Sangeeta Ray The impact of digitalisation on corporate governance in Australia, Journal of Business Research 152 (Nov 2022): 410–424.https://doi.org/10.1016/j.jbusres.2022.07.006Mariem Ben Abdallah, Slah Bahloul Further evidence on the effect of financial performance and governance on the Islamic banks' disclosure, Asian Journal of Accounting Research 15 (Sep 2022).https://doi.org/10.1108/AJAR-09-2021-0156Simone Terzani, Teresa Turzo Does religiosity lead to sustainability reporting assurance? 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