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Manipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española
16 references·0 citing·32 second hop
Manipulación Contable y Calidad del Auditor. Un Estudio Empírico de la Realidad Española (2004)Manipulación Contable y Calidad del Audit…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Discretionary-accruals models and audit qualifications (2000)Discretionary-accruals models…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Accounting choice in troubled companies (1994)Accounting choice in troubled…The journal of financial economics (1993)The journal of financial econ…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityJournal of business finance and accounting (1978)Journal of business finance a…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)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)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The effect of bonus schemes on accounting decisions (1985)Separation of Ownership and Control (1983)Equity Incentives and Earnings Management (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)A review of archival auditing research (2014)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings management and investor protection: an international comparison (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Institutional Investors and Equity Prices (2001)Relational Contracts and the Theory of the Firm (2002)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1993The journal of financial economics2,544 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2000Discretionary-accruals models and audit qualifications952 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1994Accounting choice in troubled companies855 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 1978Journal of business finance and accounting

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