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Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market
16 references·16 citing·36 second hopsampled
Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008)Earnings Management and Audit Quality in …Detecting Earnings Management (2012)Detecting Earnings ManagementWhat Works in Securities Laws? (2006)What Works in Securities Laws?The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…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…Agency Costs and Ownership Structure (2000)Agency Costs and Ownership St…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceThe pricing of discretionary accruals (1996)The pricing of discretionary …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Understanding Risk and Return (1993)Understanding Risk and ReturnPositive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Separation of Ownership and Control (1983)Separation of Ownership and C…Auditor size and audit quality (1981)Auditor size and audit qualityDummy Endogenous Variables in a Simultaneous Equation System (1977)Dummy Endogenous Variables in…Size management by European private firms to minimize proprietary costs of disclosure (2018)Size management by European p…Auditing Private Companies: What Do We Know? (2017)Auditing Private Companies: W…Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India (2017)Audit Quality, Earnings Manag…Audit quality, debt financing, and earnings management: Evidence from Jordan (2017)Audit quality, debt financing…Audit quality and earnings management: evidence from Jordan (2016)Audit quality and earnings ma…Audit quality and earnings management in less developed economies: the case of Saudi Arabia (2016)Audit quality and earnings ma…Audit committee effectiveness, audit quality and earnings management: a meta-analysis (2016)Audit committee effectiveness…Tax aggressiveness in private family firms: An agency perspective (2014)Tax aggressiveness in private…Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2014)Do (Fe)Male Auditors Impair A…The impact of voluntary audit and governance characteristics on accounting errors in private companies (2013)The impact of voluntary audit…Earnings quality and the adoption of IFRS‐based accounting standards (2013)Earnings quality and the adop…Regulating audit quality: Restoring trust and legitimacy (2012)Regulating audit quality: Res…Non-audit Services and Audit Quality: Evidence from Private Firms (2012)Non-audit Services and Audit …Agency conflicts and auditing in private firms (2012)Agency conflicts and auditing…Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland (2011)Audit Quality and Cost of Deb…Quantity and quality of information and SME financial structure (2010)Quantity and quality of infor…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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Are family firms really superior performers? (2007)A review of archival auditing research (2014)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Accounting earnings and cash flows as measures of firm performance (1994)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)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1998Law and Finance17,902 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 2000Agency Costs and Ownership Structure2,517 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 1977Dummy Endogenous Variables in a Simultaneous Equation System1,837 cited
  • 1993Understanding Risk and Return1,797 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1996The pricing of discretionary accruals

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1,662 cited

Cited by

  • 2014Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions219 cited
  • 2012Agency conflicts and auditing in private firms209 cited
  • 2017Audit quality, debt financing, and earnings management: Evidence from Jordan207 cited
  • 2011Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland188 cited
  • 2016Audit quality and earnings management: evidence from Jordan175 cited
  • 2010Quantity and quality of information and SME financial structure165 cited
  • 2016Audit committee effectiveness, audit quality and earnings management: a meta-analysis165 cited
  • 2013Earnings quality and the adoption of IFRS‐based accounting standards161 cited
  • 2018Size management by European private firms to minimize proprietary costs of disclosure153 cited
  • 2017Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India136 cited
  • 2017Auditing Private Companies: What Do We Know?127 cited
  • 2014Tax aggressiveness in private family firms: An agency perspective124 cited
  • 2016Audit quality and earnings management in less developed economies: the case of Saudi Arabia122 cited
  • 2012Regulating audit quality: Restoring trust and legitimacy122 cited
  • 2012Non-audit Services and Audit Quality: Evidence from Private Firms113 cited
  • 2013The impact of voluntary audit and governance characteristics on accounting errors in private companies112 cited