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Do Auditors Value Client Conservatism
16 references·1 citing·44 second hop
Do Auditors Value Client Conservatism (2011)Do Auditors Value Client ConservatismUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…The Information Role of Conservatism (2008)The Information Role of Conse…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?What Works in Securities Laws? (2006)What Works in Securities Laws?Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Industry costs of equity (1997)Industry costs of equityMethodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Stock-Bond Return Co-Movement and Accounting Information (2015)Stock-Bond Return Co-Movement…Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-Dependent and Qualitative Variables in Econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)In Search of Distress Risk (2008)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)How do family ownership, control and management affect firm value? (2005)Measuring Geopolitical Risk (2022)Outside directors and CEO turnover (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)The financial reporting environment: Review of the recent literature (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Law and Finance (1998)Law, Finance, and Economic Growth in China (2003)Finance and Growth: Theory and Evidence (2004)On financial contracting (1979)The information content of losses (1995)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)A review of tax research (2010)Auditor size and audit quality (1981)Detecting Earnings Management. (1995)Predicting Material Accounting Misstatements* (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 1997Industry costs of equity5,793 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited

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2000
Does size matter? The influence of large clients on office-level auditor reporting decisions
1,191 cited
  • 2008The Information Role of Conservatism1,115 cited
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    • 2015Stock-Bond Return Co-Movement and Accounting Information11 cited