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Fraudulent financial reporting and company characteristics: tax audit evidence
14 references·6 citing·41 second hop
Fraudulent financial reporting and company characteristics: tax audit evidence (2010)Fraudulent financial reporting and compan…Client size, auditor specialization and fraudulent financial reporting (2004)Client size, auditor speciali…Big Six auditors and audit quality: The Korean evidence (2004)Big Six auditors and audit qu…Causes, consequences, and deterence of financial statement fraud (2003)Causes, consequences, and det…Audit firm size, public ownership, and firms' discretionary accruals management (2003)Audit firm size, public owner…VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK (2002)VOLUNTARY DISCLOSURE OF ACCOU…Ownership structure and earnings informativeness (2002)Ownership structure and earni…The separation of ownership and control in East Asian Corporations (2000)The separation of ownership a…Investor protection and corporate governance (2000)Investor protection and corpo…Determinants of audit fees: the importance of litigation, disclosure, and regulatory burdens in audit engagements in 20 countries (1999)Determinants of audit fees: t…Management ownership and market valuation (1988)Management ownership and mark…Positive Accounting Theory (1985)Positive Accounting TheoryTaxes and firm size (1983)Taxes and firm sizeAuditor size and audit quality (1981)Auditor size and audit qualityTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …No rose without a thorn: Corporate teamwork culture and financial statement misconduct (2023)No rose without a thorn: Corp…Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study (2023)Detecting future financial st…Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable (2021)Analysis of the Effect of Fra…Linking Corporate Risk Disclosure Practices with Firm-Specific Characteristics in Saudi Arabia (2017)Linking Corporate Risk Disclo…Internal audit organisational status, competencies, activities and fraud management in the financial services sector (2017)Internal audit organisational…Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados (2017)Antecedents of taxpayers’ int…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Optimal capital structure under corporate and personal taxation (1980)Exposure, legitimacy, and social disclosure (1991)Debt and the marginal tax rate (1996)Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)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)The Effect of Audit Quality on Earnings Management* (1998)Limited-dependent and qualitative variables in econometrics (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Reducing Restatements with Increased Industry Expertise* (2009)Audit Partner Specialization and Audit Fees: Some Evidence from Sweden* (2011)Determinants and Market Consequences of Auditor Dismissals after Accounting Restatements (2013)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate financing and investment decisions when firms have information that investors do not have (1984)Analysing the determinants of narrative risk information in UK FTSE 100 annual reports (2007)What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations (2009)Board characteristics and integrated reporting quality: an agency theory perspective (2019)The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Principles of Corporate Governance (2004)Financial Statement Fraud: Insights from the Academic Literature (2008)The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis (2013)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014)The Problem of Social Cost (1960)Law and Finance (1998)Corporate Governance and Equity Prices (2003)Earnings management and investor protection: an international comparison (2003)Law, finance, and economic growth in China (2005)Corporate Ownership Around the World (1999)How do family ownership, control and management affect firm value? (2005)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1988Management ownership and market valuation6,910 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2000The separation of ownership and control in East Asian Corporations5,753 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1983Taxes and firm size881 cited
  • 2003Causes, consequences, and deterence of financial statement fraud585 cited
  • 2002VOLUNTARY DISCLOSURE OF ACCOUNTING RATIOS IN THE UK569 cited
  • 2004Client size, auditor specialization and fraudulent financial reporting335 cited
  • 2003Audit firm size, public ownership, and firms' discretionary accruals management193 cited
  • 2002Ownership structure and earnings informativeness147 cited
  • 2004Big Six auditors and audit quality: The Korean evidence135 cited
  • 1999Determinants of audit fees: the importance of litigation, disclosure, and regulatory burdens in audit engagements in 20 countries103 cited

Cited by

  • 2017Internal audit organisational status, competencies, activities and fraud management in the financial services sector

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81 cited
  • 2017Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados79 cited
  • 2023No rose without a thorn: Corporate teamwork culture and financial statement misconduct35 cited
  • 2021Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable33 cited
  • 2023Detecting future financial statement fraud using a machine learning model in Indonesia: a comparative study30 cited
  • 2017Linking Corporate Risk Disclosure Practices with Firm-Specific Characteristics in Saudi Arabia22 cited