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The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea
16 references·3 citing·27 second hop
The effect of different levels of internal control over financial reporting regulation on the quality of accounting information: evidence from Korea (2014)The effect of different levels of interna…The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management (2007)The Use of Unsigned Earnings …Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …Detecting Earnings Management. (1995)Detecting Earnings Management.Accounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises (2023)Impacts of tax enforcement an…RETRACTED ARTICLE: Financial reporting quality in pandemic era: case analysis of Vietnamese enterprises (2021)RETRACTED ARTICLE: Financial …RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO) (2019)RETRACTED ARTICLE: Design pro…Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)The economic implications of corporate financial reporting (2005)Earnings Management During Import Relief Investigations (1991)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A review of archival auditing research (2014)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Investor Psychology and Security Market Under‐ and Overreactions (1998)The Cross-Section of Expected Stock Returns (1992)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Positive Accounting Theory (1985)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Experimental and Quasi-Experimental Designs for Research (1963)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings Management through Real Activities Manipulation (2003)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.1,638 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting

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1,365 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2007The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management691 cited
  • Cited by

    • 2019RETRACTED ARTICLE: Design process optimization and profit calculation module development simulation analysis of financial accounting information system based on particle swarm optimization (PSO)18 cited
    • 2021RETRACTED ARTICLE: Financial reporting quality in pandemic era: case analysis of Vietnamese enterprises18 cited
    • 2023Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises17 cited