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The effects of qualified audit opinions on earnings response coefficients

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References

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2016The Relation Between Earnings Management and Non‐ GAAP Reporting146 cited
2005How accounting and auditing systems can counteract risk-shifting of safety-nets in banking: Some international evidence146 cited
2011The Auditor's Going-Concern Opinion as a Communication of Risk129 cited
2013A meta‐analysis of the determinants of modified audit opinion decisions

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2014Institutional Investors on Boards and Audit Committees and Their Effects on Financial Reporting Quality110 cited

2010The effectiveness of corporate governance and external audit on constraining earnings management practice in the UK104 cited

2000Going-concern initial public offerings98 cited

1996Estimating earnings response coefficients: Pooled versus firm-specific models98 cited

2003Audit Qualification, Firm Litigation, and Financial Information: an Empirical Analysis in Greece87 cited

2002An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals85 cited

2019Prudential supervisors’ independence and income smoothing in European banks76 cited

2009Exploring the Effects of China's Two-tier Board System and Ownership Structure on Firm Performance and Earnings Informativeness75 cited

2006Financial distress prediction by a radial basis function network with logit analysis learning73 cited

2014Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?71 cited

2003How are Earnings Managed? An Examination of Specific Accruals68 cited