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The Effect of Audit Quality on Earnings Management*
12 references·16 citing·28 second hop
The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality on Earnings M…Detecting Earnings Management (2012)Detecting Earnings ManagementThe pricing of discretionary accruals (1996)The pricing of discretionary …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Positive Accounting Theory (1985)Positive Accounting TheoryAuditor size and audit quality (1981)Auditor size and audit qualityFinancial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Financial Ratios and the Prob…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…A review of archival auditing research (2014)A review of archival auditing…Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Is Earnings Quality Associate…Female Directors and Earnings Quality* (2011)Female Directors and Earnings…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…What do we know about audit quality? (2004)What do we know about audit q…The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Effect of Audit Committee…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…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…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)Two Agency-Cost Explanations of Dividends (1984)Editor's Choice Digesting Anomalies: An Investment ApproachFinancial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Conditional logit analysis of qualitative choice behavior (1972)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Accounting earnings and cash flows as measures of firm performance (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1980Financial Ratios and the Probabilistic Prediction of Bankruptcy6,005 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 1996The pricing of discretionary accruals1,662 cited

Cited by

  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2014A review of archival auditing research3,184 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?2,009 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management1,396 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2011Female Directors and Earnings Quality*1,317 cited
  • 2004What do we know about audit quality?1,281 cited