SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization
16 references·16 citing·29 second hopsampled
Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization (2007)Legal Systems and Earnings Quality: The R…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Performance matched discretionary accrual measures (2005)Performance matched discretio…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Corporate governance, investor protection, and performance in emerging markets (2003)Corporate governance, investo…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceEarnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Legal Determinants of External Finance (1997)Legal Determinants of Externa…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…The information content of losses (1995)The information content of lo…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees (2021)Involvement of Component Audi…Impact of COVID-19 exposure on working capital management: The moderating effect of investment opportunities and government incentives (2021)Impact of COVID-19 exposure o…Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan (2019)Does External Assurance Enhan…Auditor Task-Specific Expertise: The Case of Fair Value Accounting (2019)Auditor Task-Specific Experti…Does audit quality affect firms’ investment efficiency? (2018)Does audit quality affect fir…Multinational Group Audits: Problems Faced in Practice and Opportunities for Research (2017)Multinational Group Audits: P…Effect of international working experience of individual auditors on audit quality: Evidence from China (2017)Effect of international worki…International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities (2016)International Archival Auditi…The Validity of Auditor Industry Specialization Measures (2015)The Validity of Auditor Indus…The New C hinese Accounting Standards and Audit Report Lag (2014)The New C hinese Accounting S…Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World (2013)Investor Protection, Firm Inf…Auditor industry specialization, board governance, and earnings management (2012)Auditor industry specializati…Audit firm industry specialization and audit outcomes: Insights from academic literature (2011)Audit firm industry specializ…Are All Industry Specialist Auditors the Same? (2011)Are All Industry Specialist A…Auditor Reputation and Earnings Management: International Evidence from the Banking Industry (2010)Auditor Reputation and Earnin…Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003 (2010)Audit market structure, fees …What Do We Know about Capital Structure? Some Evidence from International Data (1995)Investor protection and corporate governance (2000)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)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)The Nature of the Firm (1937)Separation of Ownership and Control (1983)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1998Law and Finance17,902 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1997Legal Determinants of External Finance9,776 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
  • 1995The information content of losses2,315 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2003Corporate governance, investor protection, and performance in emerging markets2,227 cited
  • 2004

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

What Determines Corporate Transparency?
2,192 cited

Cited by

  • 2015The Validity of Auditor Industry Specialization Measures142 cited
  • 2011Are All Industry Specialist Auditors the Same?129 cited
  • 2013Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World119 cited
  • 2019Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan117 cited
  • 2016International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities109 cited
  • 2019Auditor Task-Specific Expertise: The Case of Fair Value Accounting106 cited
  • 2017Effect of international working experience of individual auditors on audit quality: Evidence from China98 cited
  • 2017Multinational Group Audits: Problems Faced in Practice and Opportunities for Research93 cited
  • 2018Does audit quality affect firms’ investment efficiency?91 cited
  • 2010Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–200382 cited
  • 2012Auditor industry specialization, board governance, and earnings management82 cited
  • 2021Impact of COVID-19 exposure on working capital management: The moderating effect of investment opportunities and government incentives74 cited
  • 2010Auditor Reputation and Earnings Management: International Evidence from the Banking Industry68 cited
  • 2014The New C hinese Accounting Standards and Audit Report Lag66 cited
  • 2021Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees65 cited
  • 2011Audit firm industry specialization and audit outcomes: Insights from academic literature65 cited