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Do Big 4 audit firms improve the value relevance of earnings and equity?
16 references·9 citing·34 second hop
Do Big 4 audit firms improve the value relevance of earnings and equity? (2013)Do Big 4 audit firms improve the value re…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…The information content of losses (1995)The information content of lo…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of audit quality on earnings management: Evidence from France (2022)The impact of audit quality o…ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe (2022)ESG, dividend payout policy a…The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand (2021)The effect of audit fees, aud…Moderating effect of audit quality: The case of dividend and firm value in Malaysian firms (2021)Moderating effect of audit qu…Applying a new audit regulation: Reporting Key Audit Matters in Jordan (2020)Applying a new audit regulati…Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks (2020)Accounting standards and valu…Audit Partners Gender, Auditor Quality and Clients Value Relevance (2017)Audit Partners Gender, Audito…The role of audit quality in firm valuation (2016)The role of audit quality in …The Influence of the Audit Report on the Relevance of Accounting Information Reported by Listed Romanian Companies (2015)The Influence of the Audit Re…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)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Costs of Equity and Earnings Attributes (2004)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1995The information content of losses2,315 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions

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1,191 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • Cited by

    • 2022ESG, dividend payout policy and the moderating role of audit quality: Empirical evidence from Western Europe133 cited
    • 2020Applying a new audit regulation: Reporting Key Audit Matters in Jordan95 cited
    • 2015The Influence of the Audit Report on the Relevance of Accounting Information Reported by Listed Romanian Companies46 cited
    • 2021The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand40 cited
    • 2022The impact of audit quality on earnings management: Evidence from France35 cited
    • 2016The role of audit quality in firm valuation33 cited
    • 2020Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks28 cited
    • 2021Moderating effect of audit quality: The case of dividend and firm value in Malaysian firms23 cited
    • 2017Audit Partners Gender, Auditor Quality and Clients Value Relevance21 cited