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Litigation environment and auditors’ decisions to accept clients’ aggressive reporting · Study

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ArticleLitigation environment and auditors’ decisions to accept clients’ aggressive reporting

Nen-Chen Richard Hwang2010

Article2010

Litigation environment and auditors’ decisions to accept clients’ aggressive reporting

Nen-Chen Richard Hwang · Chengyee Janie Chang

38 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 38 citations exist upstream.

References

1998Law and Finance 1981Auditor size and audit quality 1994Debt covenant violation and manipulation of accruals 2003Incentives versus standards: properties of accounting income in four East Asian countries 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1994Debt-covenant violations and managers' accounting responses 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions 2006Political relationships, global financing, and corporate transparency: Evidence from Indonesia☆

Cited by

2012The Auditor's Approach to Subsequent Events: Insights from the Academic Literature

Details

Year2010

Typearticle

Published2010-03-05

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations38

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jaccpubpol.2010.02.002

openalex_workW2045499022

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