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Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China
16 references·10 citing·36 second hop
Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China (2008)Do auditing standards improve the account…Detecting Earnings Management (2012)Detecting Earnings ManagementEarnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…Audit Quality and the Pricing of Discretionary Accruals (2003)Audit Quality and the Pricing…The Relation among Disclosure, Returns, and Trading Volume Information (2001)The Relation among Disclosure…Essays on disclosure (2001)Essays on disclosureThe information content of stock markets: why do emerging markets have synchronous stock price movements? (2000)The information content of st…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Detecting Earnings Management. (1995)Detecting Earnings Management.The Relation Between Price Changes and Trading Volume: A Survey (1987)The Relation Between Price Ch…Positive Accounting Theory (1985)Positive Accounting TheoryVoluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission? (2021)Voluntary disclosure and info…Research on International Standards on Auditing: Literature synthesis and opportunities for future research (2019)Research on International Sta…Product market competition and audit fees: evidence from an emerging market (2019)Product market competition an…Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry (2019)Accounting regulations, enfor…Accounting restatements and audit quality in China (2015)Accounting restatements and a…Accounting harmonization in the BRIC countries: A common path? (2015)Accounting harmonization in t…Audit quality and market pricing of earnings and earnings components in China (2014)Audit quality and market pric…Spillover Effect of Fraud Allegations and Investor Sentiment (2012)Spillover Effect of Fraud All…Liquidity gaps in financing the SME sector in an emerging market: evidence from Poland (2012)Liquidity gaps in financing t…China-Related Research in Auditing: A Review and Directions for Future Research (2009)China-Related Research in Aud…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)The financial reporting environment: Review of the recent literature (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)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)Limited-dependent and qualitative variables in econometrics (1983)Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure level and the cost of equity capital. (1997)Illiquidity and stock returns: cross-section and time-series effects (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Behavior of Stock-Market Prices (1965)The Information Content of Annual Earnings Announcements (1968)A Subordinated Stochastic Process Model with Finite Variance for Speculative Prices (1973)Differences of Opinion Make a Horse Race (1993)Market liquidity and volume around earnings announcements (1994)Autoregressive Conditional Duration: A New Model for Irregularly Spaced Transaction Data (1998)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)How does financial reporting quality relate to investment efficiency? (2009)A Contribution to the Theory of Economic Growth (1956)Increasing Returns and Long-Run Growth (1986)Law and Finance (1998)Have Individual Stocks Become More Volatile? An Empirical Exploration of Idiosyncratic Risk (2001)R2 around the world: New theory and new tests☆ (2005)Does board gender diversity improve the informativeness of stock prices? (2011)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)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)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2000The information content of stock markets: why do emerging markets have synchronous stock price movements?3,332 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2001Essays on disclosure2,478 cited
  • 1987The Relation Between Price Changes and Trading Volume: A Survey2,380 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
  • 2003Audit Quality and the Pricing of Discretionary Accruals453 cited

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  • 2001The Relation among Disclosure, Returns, and Trading Volume Information415 cited
  • Cited by

    • 2012Liquidity gaps in financing the SME sector in an emerging market: evidence from Poland60 cited
    • 2015Accounting harmonization in the BRIC countries: A common path?53 cited
    • 2009China-Related Research in Auditing: A Review and Directions for Future Research53 cited
    • 2021Voluntary disclosure and information asymmetry: do investors in US capital markets care about carbon emission?50 cited
    • 2015Accounting restatements and audit quality in China46 cited
    • 2012Spillover Effect of Fraud Allegations and Investor Sentiment38 cited
    • 2019Research on International Standards on Auditing: Literature synthesis and opportunities for future research35 cited
    • 2019Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry30 cited
    • 2019Product market competition and audit fees: evidence from an emerging market25 cited
    • 2014Audit quality and market pricing of earnings and earnings components in China20 cited