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Accounting fraud, auditing, and the role of government sanctions in China

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References

2005Performance matched discretionary accrual measures6,963 cited
2000Investor protection and corporate governance6,847 cited
1981Auditor size and audit quality5,862 cited
2005Law, finance, and economic growth in China4,481 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
2001Performance Matched Discretionary Accrual Measures1,420 cited
2005The impact of performance-based compensation on misreporting1,342 cited
1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
2005Ownership structure, corporate governance, and fraud: Evidence from China1,071 cited
2008Propping through related party transactions880 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
2005Auditor Tenure and Perceptions of Audit Quality

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787 cited

2002Auditor Tenure and Audit Reporting Failures723 cited

Cited by

2019Corporate social responsibility and financial fraud: evidence from China132 cited
2016Business Ethics and Finance in Greater China: Synthesis and Future Directions in Sustainability, CSR, and Fraud90 cited
2019The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China83 cited
2018Internal control and employees’ occupational fraud on expenditure claims78 cited
2019Research Topics in Accounting Fraud in the 21st Century: A State of the Art66 cited
2021Different effects of internal and external tournament incentives on corporate financial misconduct: Evidence from China62 cited
2021Chinese corporate distress prediction using LASSO: The role of earnings management60 cited
2021Discovering the global landscape of fraud detection studies: a bibliometric review59 cited
2021Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment58 cited
2023Do non-executive employees matter in curbing corporate financial fraud?58 cited
2024ESG rating uncertainty and corporate financial misconduct52 cited
2022Regulatory risk and auditors’ reporting conservatism: Evidence from Chinese comment letters48 cited
2024The information content of financial statement fraud risk: An ensemble learning approach44 cited
2024Machine Learning for Predicting Corporate Violations: How Do CEO Characteristics Matter?41 cited
2018Does mutual fund investment influence accounting fraud?41 cited
2023Textual analysis and detection of financial fraud: Evidence from Chinese manufacturing firms39 cited