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The impact of auditor independence regulations on established and emerging firms
16 references·1 citing·26 second hop
The impact of auditor independence regulations on established and emerging firms (2013)The impact of auditor independence regula…Detecting Earnings Management (2012)Detecting Earnings ManagementEarnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders (1996)Firm Performance and Mechanis…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …A review of research on regulation changes in the Asia‐Pacific region (2017)A review of research on regul…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Debt covenant violation and manipulation of accruals (1994)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
this work references cited by second hop

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1996Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders2,809 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee

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2,787 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
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    • 2017A review of research on regulation changes in the Asia‐Pacific region17 cited