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Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence
16 references·12 citing·38 second hop
Buy, Lie, or Die: An Investigation of Chinese ST Firms’ Voluntary Interim Audit Motive and Auditor Independence (2011)Buy, Lie, or Die: An Investigation of Chi…Detecting Earnings Management (2012)Detecting Earnings ManagementState ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Auditors' Governance Functions and Legal Environments: An International Investigation* (2007)Auditors' Governance Function…Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)Conflicts Of Interest And The…Law, finance, and economic growth in China (2005)Law, finance, and economic gr…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…Does Competition Destroy Ethical Behavior? (2004)Does Competition Destroy Ethi…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Detecting abnormal operating performance: The empirical power and specification of test statistics (1996)Detecting abnormal operating …Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Competence vs. Independence: Auditors' connections with members of their clients’ business community (2024)Competence vs. Independence: …Behavioral influences on the relationship between firms' aspiration performance gap and innovation input: The moderating role of executives' vocational socialization (2023)Behavioral influences on the …How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran (2022)How Do Financial Distress Ris…Military executives and corporate environmental information disclosure: Evidence from China (2020)Military executives and corpo…Does Audit Partner Workload Compression Affect Audit Quality? (2020)Does Audit Partner Workload C…Does media coverage help firms “lobby” for government subsidies? Evidence from China (2019)Does media coverage help firm…What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement (2017)What’s in a Surname? The Effe…Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China (2017)Does CEO-Auditor Dialect Shar…Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China (2016)Underwriter–Auditor Relations…Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China (2015)Financial Distress, Investmen…Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management (2013)Some theoretical and methodol…Audit opinion improvement and the timing of disclosure (2012)Audit opinion improvement and…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)The effect of international institutional factors on properties of accounting earnings (2000)Financial accounting information and corporate governance (2001)Earnings management and investor protection: an international comparison (2003)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Using daily stock returns (1985)The effects of management buyouts on operating performance and value (1989)Size and Book-to-Market Factors in Earnings and Returns (1995)Measuring long-horizon security price performance (1997)An Examination of Long‐Term Abnormal Stock Returns and Operating Performance Following R&D Increases (2004)Dumb money: Mutual fund flows and the cross-section of stock returns (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Accounting Accruals and Auditor Reporting Conservatism* (1999)Research design issues in earnings management studies (2000)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Legal Determinants of External Finance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Capitalism with Chinese Characteristics (2008)Growing Like China (2011)The Fundamental Institutions of China's Reforms and Development (2011)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Auditor size and audit quality (1981)Predicting Material Accounting Misstatements* (2011)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005Law, finance, and economic growth in China4,481 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1996Detecting abnormal operating performance: The empirical power and specification of test statistics1,609 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
  • 2004Does Competition Destroy Ethical Behavior?

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624 cited
  • 2007Auditors' Governance Functions and Legal Environments: An International Investigation*489 cited
  • Cited by

    • 2020Does Audit Partner Workload Compression Affect Audit Quality?59 cited
    • 2017Does CEO-Auditor Dialect Sharing Impair Pre-IPO Audit Quality? Evidence from China59 cited
    • 2015Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China57 cited
    • 2017What’s in a Surname? The Effect of Auditor-CEO Surname Sharing on Financial Misstatement56 cited
    • 2020Military executives and corporate environmental information disclosure: Evidence from China51 cited
    • 2023Behavioral influences on the relationship between firms' aspiration performance gap and innovation input: The moderating role of executives' vocational socialization43 cited
    • 2016Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China35 cited
    • 2022How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran35 cited
    • 2019Does media coverage help firms “lobby” for government subsidies? Evidence from China33 cited
    • 2024Competence vs. Independence: Auditors' connections with members of their clients’ business community28 cited
    • 2012Audit opinion improvement and the timing of disclosure23 cited
    • 2013Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management22 cited