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Positive externality of analyst coverage upon audit services: evidence from China
16 references·0 citing·39 second hop
Positive externality of analyst coverage upon audit services: evidence from China (2013)Positive externality of analyst coverage …Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…State ownership, the institutional environment, and auditor choice: Evidence from China (2008)State ownership, the institut…Analyst coverage and earnings management (2008)Analyst coverage and earnings…The Press as a Watchdog for Accounting Fraud (2006)The Press as a Watchdog for A…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Firm characteristics and analyst following (1989)Firm characteristics and anal…Common stock repurchases and market signalling (1981)Common stock repurchases and …Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Earnings Management During Import Relief Investigations (1991)Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Specification Tests in Econometrics (1978)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Bad News Travels Slowly: Size, Analyst Coverage, and the Profitability of Momentum Strategies (2000)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The effect of international institutional factors on properties of accounting earnings (2000)Financial accounting information and corporate governance (2001)Earnings management and investor protection: an international comparison (2003)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)The role of board gender and foreign ownership in the CSR performance of Chinese listed firms (2016)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Auditor size and audit quality (1981)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)The economic implications of corporate financial reporting (2005)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)The Pricing of Audit Services: Theory and Evidence (1980)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1989Firm characteristics and analyst following1,535 cited
  • 2008State ownership, the institutional environment, and auditor choice: Evidence from China1,153 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2006The Press as a Watchdog for Accounting Fraud1,049 cited
  • 1981Common stock repurchases and market signalling1,037 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions

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711 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
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