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Audit Quality and Accrual Reliability: Evidence from the Pre- and Post-Sarbanes-Oxley Periods
16 references·0 citing·37 second hop
Audit Quality and Accrual Reliability: Evidence from the Pre- and Post-Sarbanes-Oxley Periods (2008)Audit Quality and Accrual Reliability: Ev…The Theory of Economic Regulation (2021)The Theory of Economic Regula…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure (1998)Theory of the Firm: Manageria…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Common risk factors in the returns on stocks and bonds (1993)Common risk factors in the re…The Role of Market Forces in Assuring Contractual Performance (1981)The Role of Market Forces in …Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Theory of Economic Regulation (1971)The Theory of Economic Regula…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)On Persistence in Mutual Fund Performance (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)Job Market Signaling (1973)Transaction-Cost Economics: The Governance of Contractual Relations (1979)The Digitization of Word of Mouth: Promise and Challenges of Online Feedback Mechanisms (2003)Buzz: face-to-face contact and the urban economy (2004)The Impact of Social Structure on Economic Outcomes (2005)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 Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Accounting earnings and cash flows as measures of firm performance (1994)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The Regulation of Entry (2000)The great reversals: the politics of financial development in the twentieth century (2003)Testing Theories of American Politics: Elites, Interest Groups, and Average Citizens (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1993Common risk factors in the returns on stocks and bonds26,615 cited
  • 1971The Theory of Economic Regulation8,084 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2021The Theory of Economic Regulation5,483 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1981The Role of Market Forces in Assuring Contractual Performance3,652 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1998Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure2,749 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2005Accrual reliability, earnings persistence and stock prices

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1,495 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
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