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Earnings management and auditor specialization in the post-sox era: An examination of the banking industry

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References

2005The market pricing of accruals quality3,101 cited
2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
1995Auditor brand name reputations and industry specializations1,482 cited
2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
2003Auditor Industry Specialization and Earnings Quality1,206 cited
1986Audit Fees and Auditor Size: Further Evidence994 cited
1999Bank loan loss provisions: a reexamination of capital management, earnings management and signaling effects914 cited
2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
2006Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence517 cited
1990Capital adequacy ratio regulations and accounting choices in commercial banks507 cited
2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited

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1990Shareholder Passivity Reexamined410 cited

2008Accounting in and for the Subprime Crisis401 cited

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