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Audit Quality, Legal and Disclosure Environments, and Analysts' Forecast Accuracy: Some International Evidence
16 references·3 citing·40 second hopsampled
Audit Quality, Legal and Disclosure Environments, and Analysts' Forecast Accuracy: Some International Evidence (2005)Audit Quality, Legal and Disclosure Envir…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …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 management and investor protection: an international comparison (2003)Earnings management and inves…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value? (2003)ADRs, Analysts, and Accuracy:…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceLaw and Finance (1996)Law and FinanceFinancial Dependence and Growth (1996)Financial Dependence and Grow…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Auditor size and audit quality (1981)Auditor size and audit qualityAuditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters (2023)Auditors' interpretation of r…The effects of information transparency on analysts& forecasts: evidence from the information disclosure and transparency ratings system in Taiwan (2013)The effects of information tr…Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions (2011)Exploring the role of country…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)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Investor protection and corporate governance (2000)The separation of ownership and control in East Asian Corporations (2000)The Colonial Origins of Comparative Development: An Empirical Investigation: Reply (2012)Credit Rationing in Markets with Imperfect Information (1981)A Contribution to the Empirics of Economic Growth (1992)Financial intermediation and growth: Causality and causes (2000)Law, Finance, and Economic Growth in China (2003)Finance and Growth: Theory and Evidence (2004)Earnings Management During Import Relief Investigations (1991)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)A review of archival auditing research (2014)Legal Determinants of External Finance (1997)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)The Economic Consequences of Legal Origins (2008)The law and economics of self-dealing (2008)
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References

  • 1998Law and Finance17,902 cited
  • 1996Financial Dependence and Growth8,055 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
  • 1996Law and Finance2,451 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2003ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value?1,122 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*

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877 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • Cited by

    • 2011Exploring the role of country and client type on the auditor's client risk assessments and audit planning decisions11 cited
    • 2023Auditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters10 cited
    • 2013The effects of information transparency on analysts& forecasts: evidence from the information disclosure and transparency ratings system in Taiwan10 cited