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The Impact of the Asian Financial Crisis on Auditors' Conservatism
16 references·3 citing·42 second hopsampled
The Impact of the Asian Financial Crisis on Auditors' Conservatism (2008)The Impact of the Asian Financial Crisis …Financial reporting incentives for conservative accounting: The influence of legal and political institutions (2006)Financial reporting incentive…The Effect of Earnings Management on the Asymmetric Timeliness of Earnings (2005)The Effect of Earnings Manage…Ownership Structure, Corporate Governance, and Firm Value: Evidence from the East Asian Financial Crisis (2003)Ownership Structure, Corporat…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom (2001)On the Asymmetric Recognition…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector (2000)The Differentiation of Qualit…Corporate governance in the Asian financial crisis (2000)Corporate governance in the A…ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)ACCRUAL MANAGEMENT TO MEET EA…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Auditor Reputation: The International Empirical Evidence (1997)Auditor Reputation: The Inter…Factors Associated with the Incidence of Reduced Audit Quality Behaviors. (1996)Factors Associated with the I…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…On cross-sectional analysis in accounting research (1987)On cross-sectional analysis i…Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets (2023)Earnings management during th…Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector (2022)Does earnings quality impact …Dual audit, audit firm independence, and auditor conservatism (2014)Dual audit, audit firm indepe…An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Auditor size and audit quality (1981)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Behavior of Stock-Market Prices (1965)The relationship between return and market value of common stocks (1981)Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Earnings forecasting research: its implications for capital markets research (1993)Scale Effects in Capital Markets‐Based Accounting Research (2009)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)Investor Protection and Corporate Valuation (2002)Law, finance, and economic growth in China (2005)Job Market Signaling (1973)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Institutions, Institutional Change and Economic Performance (1991)The Limits of Financial Globalization (2005)IFRS Adoption and Accounting Quality: A Review (2007)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Estimating the Value of Political Connections (2001)Cronyism and capital controls: evidence from Malaysia (2002)Corporate Immunity to the COVID-19 Pandemic (2020)
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References

  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2000Corporate governance in the Asian financial crisis1,864 cited
  • 2003Ownership Structure, Corporate Governance, and Firm Value: Evidence from the East Asian Financial Crisis1,339 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2006Financial reporting incentives for conservative accounting: The influence of legal and political institutions1,117 cited
  • 1987On cross-sectional analysis in accounting research541 cited
  • 2000ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY419 cited
  • 2001On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom297 cited
  • 2000The Differentiation of Quality among Auditors: Evidence from the Not-for-Profit Sector235 cited
  • 1997Auditor Reputation: The International Empirical Evidence

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233 cited
  • 1996Factors Associated with the Incidence of Reduced Audit Quality Behaviors.193 cited
  • 2005The Effect of Earnings Management on the Asymmetric Timeliness of Earnings176 cited
  • Cited by

    • 2014Dual audit, audit firm independence, and auditor conservatism26 cited
    • 2022Does earnings quality impact firms’ performance? The case of Portuguese SMEs from the mold sector24 cited
    • 2023Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets18 cited