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The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?
16 references·14 citing·36 second hop
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2005Governance Matters IV : Governance Indicators For 1996-20041,837 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia

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1,074 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • Cited by

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    • 2018Deviations from the Mandatory Adoption of IFRS in the European Union: Implementation, Enforcement, Incentives, and Compliance51 cited
    • 2018Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit47 cited
    • 2022Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research40 cited
    • 2018Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation34 cited
    • 2022The impact of digitalisation on corporate governance in Australia32 cited
    • 2018International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies31 cited
    • 2011Deviations from the Mandatory Adoption of IFRS in the European Union: Implementation, Enforcement, Incentives, and Compliance31 cited
    • 2022The effect of IFRS adoption on accrual-based and real earnings management: emerging markets' perspective30 cited
    • 2019The state of IFRS in Africa27 cited
    • 2018Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research27 cited
    • 2021Does the impact of IFRS on audit fees differ between early and late adopters?21 cited
    • 2022Review of IFRS consequences in Europe: An enforcement perspective20 cited
    • 2019Neither takers nor makers: The Big-4 auditing firms as regulatory intermediaries19 cited