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The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings

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References

1973Risk, Return, and Equilibrium: Empirical Tests14,248 cited
1981Auditor size and audit quality5,862 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
2000The effect of international institutional factors on properties of accounting earnings3,198 cited
1980The Pricing of Audit Services: Theory and Evidence2,841 cited
1994Why Firms Voluntarily Disclose Bad News2,435 cited
1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
1994Shareholder Litigation and Corporate Disclosures1,351 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
1987On cross-sectional analysis in accounting research541 cited
1999What Do Industry-Specialist Auditors Know?496 cited
1999International Differences in the Timeliness, Conservatism, and Classification of Earnings458 cited
2001Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports340 cited

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2001On the Asymmetric Recognition of Good and Bad News in France, Germany and the United Kingdom297 cited

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2014The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms173 cited
2014Product market competition and conditional conservatism170 cited
2012An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality139 cited
2008Is the market valuation of banks’ loan loss provision conditional on auditor reputation?118 cited
2023Corporate governance and earnings management: Evidence from Vietnamese listed firms111 cited
2009What affects accounting conservatism: A corporate governance perspective108 cited
2008Corporate Governance in Transition Economies102 cited
2008Corporate Governance and the Timeliness of Financial Reporting: An Empirical Study of the People's Republic of China99 cited
2013Do Big 4 audit firms improve the value relevance of earnings and equity?96 cited
2007Corporate Governance and the Timeliness of Financial Reporting: A Case Study of the Russian Energy Sector91 cited