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An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange*
11 references·16 citing·47 second hop
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this work references cited by second hop

References

  • 2003Analysis of Panel Data7,858 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 1988The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market376 cited
  • 1995Relative versus incremental information content323 cited
  • 1982Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension305 cited
  • 1986Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions264 cited
  • 2001Profitability Regulation, Earnings Management, and Modified Audit Opinions: Evidence from China259 cited
  • 1984Qualified audit opinions and stock prices234 cited

Cited by

  • 2012Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China188 cited
  • 2011Corporate Governance and Earnings Management by Classification Shifting*175 cited
  • 2016Corporate governance, female directors and quality of financial information

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175 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
  • 2014Accounting fraud, auditing, and the role of government sanctions in China143 cited
  • 2020The Dark Side of Audit Market Competition132 cited
  • 2004A comparison of value relevance of accounting information in different segments of the Chinese stock market129 cited
  • 2021Media coverage and investment efficiency124 cited
  • 2015Determinants and implications of long audit reporting lags: evidence from China114 cited
  • 2016Do Auditors Applaud Corporate Environmental Performance? Evidence from China112 cited
  • 2014Institutional Investors on Boards and Audit Committees and Their Effects on Financial Reporting Quality110 cited
  • 2016International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities109 cited
  • 2018Ownership structure, audit quality, board structure, and stock price crash risk: Evidence from China105 cited
  • 2013Executive integrity, audit opinion, and fraud in Chinese listed firms102 cited
  • 2008Implementation of IFRS in a regulated market101 cited