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PENGARUH UKURAN AUDITOR DAN SPESIALISASI AUDITOR TERHADAP KUALITAS LABA
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PENGARUH UKURAN AUDITOR DAN SPESIALISASI AUDITOR TERHADAP KUALITAS LABA (2009)PENGARUH UKURAN AUDITOR DAN SPESIALISASI …Financial accounting theory (2009)Financial accounting theoryMatching and the Changing Properties of Accounting Earnings over the Last 40 Years (2008)Matching and the Changing Pro…Earnings quality at initial public offerings (2008)Earnings quality at initial p…Earnings management : emerging insights in theory, practice, and research (2008)Earnings management : emergin…Audit Quality and Properties of Analyst Earnings Forecasts (2008)Audit Quality and Properties …Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity (2007)Auditors' Identification with…The economic implications of corporate financial reporting (2005)The economic implications of …Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π (2005)Earnings management and cross…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Litigation Risk and the Finan…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises (2001)The Reversal of Abnormal Accr…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments? (2018)Does Auditor Industry Experti…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Assessing Alternative Proxies for the Expected Risk Premium (2005)Audit Quality: Insights from the Academic Literature (2012)Corporate social responsibility and access to finance (2013)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)International GAAP Differences: The Impact on Foreign Analysts (2008)The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)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)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Audit committee, board of director characteristics, and earnings management (2002)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Performance matched discretionary accrual measures (2005)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports (2010)Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)Auditor size and audit quality (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Does Auditor Industry Specialization Improve Audit Quality? (2013)The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading (2015)International Accounting Standards and Accounting Quality (2005)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 2005Earnings management and cross listing: Are reconciled earnings comparable to US earnings?Π785 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited
  • 2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited
  • 2008Earnings quality at initial public offerings667 cited
  • 2000Accounting standards and value relevance of financial statements: An international analysis623 cited
  • 2004The Economic Implications of Corporate Financial Reporting621 cited
  • 2001The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises609 cited
  • 2009Financial accounting theory501 cited
  • 2008Matching and the Changing Properties of Accounting Earnings over the Last 40 Years344 cited
  • 2008Earnings management : emerging insights in theory, practice, and research

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332 cited
  • 2007Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity331 cited
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    • 2018Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments?15 cited