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The Impact of Audit Quality on the Share Prices of Quoted Companies in Nigeria
16 references·2 citing·39 second hop
The Impact of Audit Quality on the Share Prices of Quoted Companies in Nigeria (2014)The Impact of Audit Quality on the Share …The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Value-relevance of nonfinancial information: The wireless communications industry (1996)Value-relevance of nonfinanci…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualitySpecification Tests in Econometrics (1978)Specification Tests in Econom…Impact of audit quality and digital transformation on innovation efficiency: Role of financial risk-taking (2024)Impact of audit quality and d…Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam (2022)Audit quality and independenc…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)The Pricing of Options and Corporate Liabilities (1973)Corporate Governance and Accounting Scandals (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Who Blows the Whistle on Corporate Fraud? (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
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References

  • 1978Specification Tests in Econometrics18,788 cited
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  • 1985Positive Accounting Theory5,837 cited
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  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
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  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research

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1,120 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • Cited by

    • 2024Impact of audit quality and digital transformation on innovation efficiency: Role of financial risk-taking22 cited
    • 2022Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam20 cited