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The Choice of Joint-Auditors and Earnings Quality: Evidence from French Listed Companies
15 references·7 citing·42 second hop
The Choice of Joint-Auditors and Earnings Quality: Evidence from French Listed Companies (2009)The Choice of Joint-Auditors and Earnings…The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings (2005)The Association between Big 6…Audit Quality and Earnings Management in France (2005)Audit Quality and Earnings Ma…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Auditor Conservatism, Asymmet…Auditor conservatism and reported earnings (2003)Auditor conservatism and repo…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The Conservatism Principle and the Asymmetric Timeliness of Earnings (1998)The Conservatism Principle an…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…The Effect of Audit Quality on Earnings Management (1997)The Effect of Audit Quality o…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Factors Related to Auditor‐Client Disagreements over Income‐Increasing Accounting Methods* (1993)Factors Related to Auditor‐Cl…Selection of auditor firms by companies in the new issue market (1992)Selection of auditor firms by…Auditor size and audit quality (1981)Auditor size and audit qualityMultiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country (2022)Multiple audit mechanism, aud…Effects of Joint Audits on Audit Quality and Audit Costs: A Game-Theoretical Explanation for Contradictory Empirical Results (2021)Effects of Joint Audits on Au…The Effect of Audit Quality on Financial Performance of Deposit Money Banks (Evidence from Nigeria) (2020)The Effect of Audit Quality o…Audit quality, political connections and information asymmetry: evidence from banks in gulf co-operation council countries (2020)Audit quality, political conn…Examining the Effect of Joint and Dual Audits on Earnings Management Practices (2018)Examining the Effect of Joint…Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism (2017)Who’s Watching? Accountabilit…Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing (2012)Was the European Commission G…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)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)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The effect of bonus schemes on accounting decisions (1985)A Political–economic Analysis of Auditor Reporting and Auditor Switches (2006)External Auditors, Audit Committees and Earnings Management in France (2007)Female Auditors and Accruals Quality (2013)Risk, Return, and Equilibrium: Empirical Tests (1973)Limited-Dependent and Qualitative Variables in Econometrics (1983)Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea* (2006)Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle (2015)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Accounting Accruals and Auditor Reporting Conservatism* (1999)Research design issues in earnings management studies (2000)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Asymmetric timeliness tests of accounting conservatism (2007)How Much New Information Is There in Earnings? (2008)Institutional ownership and conservatism (2011)Predicting Material Accounting Misstatements* (2011)
this work references cited by second hop

References

  • 1981Auditor size and audit quality5,862 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*497 cited
  • 1998The Conservatism Principle and the Asymmetric Timeliness of Earnings458 cited
  • 1993Factors Related to Auditor‐Client Disagreements over Income‐Increasing Accounting Methods*312 cited
  • 2005The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings239 cited
  • 1997The Effect of Audit Quality on Earnings Management188 cited
  • 1992Selection of auditor firms by companies in the new issue market149 cited
  • 2003Auditor conservatism and reported earnings119 cited
  • 2005Audit Quality and Earnings Management in France

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62 cited

Cited by

  • 2020Audit quality, political connections and information asymmetry: evidence from banks in gulf co-operation council countries25 cited
  • 2017Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism25 cited
  • 2018Examining the Effect of Joint and Dual Audits on Earnings Management Practices21 cited
  • 2020The Effect of Audit Quality on Financial Performance of Deposit Money Banks (Evidence from Nigeria)20 cited
  • 2012Was the European Commission Green Paper Right? An Evaluation of the French Experience with Joint Auditing20 cited
  • 2022Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country15 cited
  • 2021Effects of Joint Audits on Audit Quality and Audit Costs: A Game-Theoretical Explanation for Contradictory Empirical Results13 cited