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Audit Quality and Accrual – Based Earnings Management of Quoted Companies in Nigeria
16 references·2 citing·22 second hop
Audit Quality and Accrual – Based Earnings Management of Quoted Companies in Nigeria (2013)Audit Quality and Accrual – Based Earning…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The relation between earnings and cash flows (1998)The relation between earnings…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Executive incentives and the horizon problem (1991)Executive incentives and the …Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityThe Effect of Audit Quality on Financial Performance of Deposit Money Banks (Evidence from Nigeria) (2020)The Effect of Audit Quality o…Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan (2020)Direct and Mediated Associati…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)The effect of bonus schemes on accounting decisions (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)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)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)A review of tax research (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 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
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1991Executive incentives and the horizon problem1,554 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1986

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Audit Fees and Auditor Size: Further Evidence
994 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • Cited by

    • 2020Direct and Mediated Associations among Audit Quality, Earnings Quality, and Share Price: The Case of Jordan29 cited
    • 2020The Effect of Audit Quality on Financial Performance of Deposit Money Banks (Evidence from Nigeria)20 cited