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The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients
16 references·5 citing·42 second hop
The Geography of SEC Enforcement and Auditor Reporting for Financially Distressed Clients (2008)The Geography of SEC Enforcement and Audi…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…What do we know about audit quality? (2004)What do we know about audit q…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Large–Sample Evidence on the Debt Covenant Hypothesis (2002)Large–Sample Evidence on the …Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…The Geography of Investment: Informed Trading and Asset Prices (2001)The Geography of Investment: …Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…Home Bias at Home: Local Equity Preference in Domestic Portfolios (1999)Home Bias at Home: Local Equi…The pricing of discretionary accruals (1996)The pricing of discretionary …Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…R&D Spillovers and the Geography of Innovation and Production. (1994)R&D Spillovers and the Geogra…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Auditor size and audit quality (1981)Auditor size and audit qualityConfucian merchants culture, social movement and entrepreneurs’ political participation: evidence from China (2022)Confucian merchants culture, …Audit reporting for going concern in Spain during the global financial crisis (2017)Audit reporting for going con…Do Women Top Managers Always Mitigate Earnings Management? Evidence from China (2016)Do Women Top Managers Always …U.S.-Listed Foreign Companies' Choice of a U.S.-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality (2015)U.S.-Listed Foreign Companies…Do Local Religious Norms Affect Auditors’ Going Concern Decisions? (2010)Do Local Religious Norms Affe…The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)How Distance, Language, and Culture Influence Stockholdings and Trades (2001)The determinants of cross-border equity flows (2004)Does function follow organizational form? Evidence from the lending practices of large and small banks (2005)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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Agency Problems and the Theory of the Firm (1980)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Increasing Returns and Economic Geography (1990)Investor Psychology and Asset Pricing (2001)Does Distance Still Matter? The Information Revolution in Small Business Lending (2002)Information and the Cost of Capital (2004)Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional Change and Economic Performance (1991)Law and Finance (1998)R2 around the world: New theory and new tests☆ (2005)What Works in Securities Laws? (2006)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Innovation in cities: (1999)Chapter 49 Evidence on the nature and sources of agglomeration economies (2004)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1999Home Bias at Home: Local Equity Preference in Domestic Portfolios2,898 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1994R&D Spillovers and the Geography of Innovation and Production.2,706 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • 2001The Geography of Investment: Informed Trading and Asset Prices2,004 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2002Large–Sample Evidence on the Debt Covenant Hypothesis

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1,121 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • Cited by

    • 2015U.S.-Listed Foreign Companies' Choice of a U.S.-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality27 cited
    • 2017Audit reporting for going concern in Spain during the global financial crisis24 cited
    • 2022Confucian merchants culture, social movement and entrepreneurs’ political participation: evidence from China21 cited
    • 2010Do Local Religious Norms Affect Auditors’ Going Concern Decisions?21 cited
    • 2016Do Women Top Managers Always Mitigate Earnings Management? Evidence from China17 cited