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Clive S. Lennox
Researcher at University of Southern California
Publications - 117
Citations - 10327
Clive S. Lennox is an academic researcher from University of Southern California. The author has contributed to research in topics: Audit & Quality audit. The author has an hindex of 48, co-authored 113 publications receiving 9009 citations. Previous affiliations of Clive S. Lennox include Nanyang Technological University & University of New South Wales.
Papers
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Selection models in accounting research
TL;DR: In this paper, the authors explain the challenges associated with the Heckman (1979) procedure to control for selection bias, assess the quality of its application in accounting research, and offer guidance for better implementation of selection models.
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Audit effort and earnings management
TL;DR: In this paper, the effect of audit effort on earnings management using a unique database of hours worked by auditors on 9,738 audits in Greece between 1994 and 2002 was investigated.
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Identifying failing companies: a re-evaluation of the logit, probit and DA approaches
TL;DR: This paper examined the causes of bankruptcy for a sample of 949 UK listed companies between 1987 and 1994 and found that the most important determinants of bankruptcy are profitability, leverage, cashflow, company size, industry sector and the economic cycle.
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Do companies successfully engage in opinion-shopping? Evidence from the UK
TL;DR: This article showed that companies would have received unfavourable reports more often under different switch decisions, indicating that companies do successfully engage in opinion-shopping and that they do not successfully switch auditors.
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Big Five Audits and Accounting Fraud
Clive S. Lennox,Jeffrey Pittman +1 more
TL;DR: In this paper, the authors examined the association between Big Five audits and the incidence of accounting frauds committed by U.S. public companies between 1981 and 2001 and found that the Big Five are consistently associated with a lower incidence of fraudulent accounting, including in the last five years of their sample period when the number of frauds soared.