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The New C hinese Accounting Standards and Audit Report Lag
16 references·12 citing·40 second hop
The New C hinese Accounting Standards and Audit Report Lag (2014)The New C hinese Accounting Standards and…Detecting Earnings Management (2012)Detecting Earnings ManagementEffects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Effects of Audit Quality on E…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Self-Selection of Auditors and Audit Pricing in Private Firms (2004)Self-Selection of Auditors an…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Auditor Conservatism, Asymmet…Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure (2001)Infrastructure Requirements f…Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…The effect of key audit matters on the audit report lag: evidence from Jordan (2023)The effect of key audit matte…Does Audit Committee Busyness Impact Audit Report Lag? (2023)Does Audit Committee Busyness…COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy (2023)COVID-19 Pandemic, Internal A…The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA (2022)The effect of financial repor…Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag (2022)Does KAM disclosure make a di…Board governance and audit report lag in the light of big data adoption: the case of Egypt (2022)Board governance and audit re…Does the impact of IFRS on audit fees differ between early and late adopters? (2021)Does the impact of IFRS on au…Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (2020)Pengaruh Audit Lag, Profitabi…Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market (2020)Audit Committee Chair Attribu…Corporate governance and the timeliness of audited financial statements (2019)Corporate governance and the …Lead engagement partner workload, partner-client tenure and audit reporting lag (2018)Lead engagement partner workl…IFRS adoption and auditing: a review (2016)IFRS adoption and auditing: a…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)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Internal governance structures and earnings management (2005)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Audit Quality: Insights from the Academic Literature (2012)The effect of international institutional factors on properties of accounting earnings (2000)Financial accounting information and corporate governance (2001)Earnings management and investor protection: an international comparison (2003)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Positive Accounting Theory (1985)Financial fraud, director reputation, and shareholder wealth (2007)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)A Framework for Understanding and Researching Audit Quality (2011)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)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)Earnings management to avoid earnings decreases and losses (1997)The economic implications of corporate financial reporting (2005)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure811 cited
  • 2011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*645 cited
  • 2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
  • 2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*

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497 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • Cited by

    • 2018Lead engagement partner workload, partner-client tenure and audit reporting lag56 cited
    • 2016IFRS adoption and auditing: a review52 cited
    • 2019Corporate governance and the timeliness of audited financial statements50 cited
    • 2023The effect of key audit matters on the audit report lag: evidence from Jordan36 cited
    • 2022Does KAM disclosure make a difference in emerging markets? An investigation into audit fees and report lag34 cited
    • 2023COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy34 cited
    • 2022The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA23 cited
    • 2022Board governance and audit report lag in the light of big data adoption: the case of Egypt22 cited
    • 2020Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia22 cited
    • 2021Does the impact of IFRS on audit fees differ between early and late adopters?21 cited
    • 2023Does Audit Committee Busyness Impact Audit Report Lag?21 cited
    • 2020Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market19 cited