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Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts · Study

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PreprintAuditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

Stephen L. Taylor2002

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Preprintgreen2002

Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

Stephen L. Taylor

17 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Forecasting Techniques and Applications Corporate Governance and Financial Management

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References

1991Earnings Management During Import Relief Investigations 1995Detecting Earnings Management.1981Auditor size and audit quality 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 2003Conservatism in Accounting Part I: Explanations and Implications 1999Earnings Management to Exceed Thresholds 2001Capital markets research in accounting

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2006Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecastsarticle · 24 shared references 2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UKthesis · 12 shared references 2008The effect of audit quality on the relationship between audit committee effectiveness and financial reporting qualitythesis · 11 shared references 2008Market Implications of the Audit Quality and Auditor Switches: Evidence from Chinaarticle · 10 shared references 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Teststhesis · 10 shared references 2004Accounts Manipulation: A Literature Review and Proposed Conceptual Frameworkarticle · 9 shared references

Details

Year2002

Typepreprint

Published2002-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations17

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.297825

openalex_workW1507795249

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