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Auditor conservatism following audit failures
16 references·2 citing·21 second hop
Auditor conservatism following audit failures (2010)Auditor conservatism following audit fail…Detecting Earnings Management (2012)Detecting Earnings ManagementBig 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Performance matched discretionary accrual measures (2005)Performance matched discretio…What do we know about audit quality? (2004)What do we know about audit q…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityThe accountability system for operation and investment and audit quality of state-owned enterprises (2024)The accountability system for…Workload stress and conservatism: An audit perspective (2020)Workload stress and conservat…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The effect of bonus schemes on accounting decisions (1985)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Experimental and Quasi-Experimental Designs for Research (1963)Accounting earnings and cash flows as measures of firm performance (1994)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1998Auditor changes and discretionary accruals

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910 cited

Cited by

  • 2020Workload stress and conservatism: An audit perspective20 cited
  • 2024The accountability system for operation and investment and audit quality of state-owned enterprises18 cited