Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Auditor reporting and earnings management: some additional evidence

16 references·16 citing·26 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
1991Earnings Management During Import Relief Investigations8,369 cited
2005Performance matched discretionary accrual measures6,963 cited
2005The economic implications of corporate financial reporting6,337 cited
2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
1997Earnings management to avoid earnings decreases and losses3,839 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
2001The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,120 cited
2001The Mispricing of Abnormal Accruals1,116 cited
2000Discretionary-accruals models and audit qualifications952 cited
1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
2003Why Are Earnings Kinky? An Examination of the Earnings Management Explanation

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

827 cited

2001Do Analysts and Auditors Use Information in Accruals?752 cited

Cited by

2020The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia50 cited
2017Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda46 cited
2012Auditor Reporting on Going-Concern Uncertainty: A Research Synthesis46 cited
2015Do audit opinions reflect earnings persistence?45 cited
2019Does environmental disclosure have an auditing effect?40 cited
2009Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments33 cited
2021The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity30 cited
2011Earnings Management in Australian Corporations30 cited
2016Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research26 cited
2020Audit quality, political connections and information asymmetry: evidence from banks in gulf co-operation council countries25 cited
2018Auditors’ going concern reporting accuracy during and after the global financial crisis24 cited
2020Audit adjustments and corporate financing: evidence from Iran23 cited
2012Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance22 cited
2015Qualified Audit Opinion, Accounting Earnings Management and Real Earnings Management: Evidence from Iran21 cited
2024Corporate Violations and Audit Opinions: Warning Effect or Uncovering Effect?20 cited
2013A parsimonious model to forecast financial distress, based on audit evidence18 cited