SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China
8 references·16 citing·44 second hop
Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China (2001)Profitability Regulation, Earnings Manage…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision (1985)A Multivariate Analysis of th…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…How audit effort affects audit quality: An audit process and audit output perspective (2020)How audit effort affects audi…Corporate social responsibility and financial performance: The roles of government intervention and market competition (2019)Corporate social responsibili…Long-Term Impact of Economic Conditions on Auditors' Judgment (2018)Long-Term Impact of Economic …Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China (2017)Earnings management, audit ad…The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors (2016)The Contagion Effect of Low-Q…Corporate governance, female directors and quality of financial information (2016)Corporate governance, female …The effect of audit adjustments on earnings quality: Evidence from China (2015)The effect of audit adjustmen…Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence (2015)Do Audit Clients Successfully…Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2015)Audit Market Concentration, A…The Effect of China's Weak Institutional Environment on the Quality of Big 4 Audits (2014)The Effect of China's Weak In…How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China (2011)How Do Various Forms of Audit…Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality (2011)Firm versus Partner Measures …Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China* (2010)Aggregate Quasi Rents and Aud…Should earnings thresholds be used as delisting criteria in stock market? (2008)Should earnings thresholds be…Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices (2002)Evidence from China on Whethe…An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange* (2000)An Emerging Market's Reaction…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Capital markets research in accounting (2001)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)Auditor‐in‐Charge Characteristics and Going‐concern Reporting (2013)Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2014)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Contracting theory and accounting (2001)Outside directors and CEO turnover (1988)Earnings Management During Import Relief Investigations (1991)Auditor changes and discretionary accruals (1998)Research design issues in earnings management studies (2000)Institutional monitoring and opportunistic earnings management (2002)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The Role of Market Forces in Assuring Contractual Performance (1981)Law, finance, and economic growth in China (2005)Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments (2015)A review of China-related accounting research in the past 25 years (2022)Auditor size and audit quality (1981)Positive Accounting Theory (1985)The Effect of Audit Quality on Earnings Management* (1998)Corporate performance and CEO compensation in China (2005)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Fundamental Information Analysis (1993)The Operating Performance of Firms Conducting Seasoned Equity Offerings (1997)Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)State-owned enterprises in China: A review of 40 years of research and practice (2020)A Reexamination of Auditor versus Model Accuracy within the Context of the Going‐Concern Opinion Decision* (1994)Auditor Switching and Conservatism. (1994)Audit Firm Size and Going-Concern Reporting Accuracy (2006)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1997Smoothing income in anticipation of future earnings913 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 1985A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision343 cited

Cited by

  • 2011Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality259 cited
  • 2014The Effect of China's Weak Institutional Environment on the Quality of Big 4 Audits254 cited
  • 2016The Contagion Effect of Low-Quality Audits at the Level of Individual Auditors222 cited
  • 2019Corporate social responsibility and financial performance: The roles of government intervention and market competition220 cited
  • 2015The effect of audit adjustments on earnings quality: Evidence from China214 cited
  • 2010Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China*

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

209 cited
  • 2015Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence202 cited
  • 2000An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange*191 cited
  • 2016Corporate governance, female directors and quality of financial information175 cited
  • 2015Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China170 cited
  • 2011How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China164 cited
  • 2017Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China152 cited
  • 2020How audit effort affects audit quality: An audit process and audit output perspective151 cited
  • 2008Should earnings thresholds be used as delisting criteria in stock market?143 cited
  • 2002Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices143 cited
  • 2018Long-Term Impact of Economic Conditions on Auditors' Judgment123 cited