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Do Auditors Care About Real Earnings Management in their Audit Fee Decisions? · Study

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PreprintDo Auditors Care About Real Earnings Management in their Audit Fee Decisions?

Byungcherl Charlie Sohn2011

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Preprintgreen2011

Do Auditors Care About Real Earnings Management in their Audit Fee Decisions?

Byungcherl Charlie Sohn

28 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting and Organizational Management Corporate Governance and Financial Management

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References

1973Risk, Return, and Equilibrium: Empirical Tests 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2005The economic implications of corporate financial reporting 1997Industry costs of equity 2003Earnings Management through Real Activities Manipulation 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

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2024Carbon emissions and audit fees: Evidence from emerging markets

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2016Do auditors care about real earnings management in their audit fee decisions?article · 34 shared references 2013Real earnings management and cost of capitalarticle · 18 shared references 2014Abnormal audit fees and audit quality: initial evidence from the German audit marketarticle · 15 shared references 2013Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from G ermanyarticle · 15 shared references 2016The effect of accounting comparability on the accrual-based and real earnings managementarticle · 14 shared references 2017Accounting Comparability, Audit Effort, and Audit Outcomesarticle · 13 shared references

Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations28

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1899189

openalex_workW2114608581

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