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Audit Quality and Earnings Management in the Tunisian Context
16 references·9 citing·27 second hop
Audit Quality and Earnings Management in the Tunisian Context (2012)Audit Quality and Earnings Management in …Detecting Earnings Management (2012)Detecting Earnings ManagementThe Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …The Economic Implications of Corporate Financial Reporting (2004)The Economic Implications of …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…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The relation between earnings and cash flows (1998)The relation between earnings…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Theory of the Firm: Manageria…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand (2021)Impact of key audit matters (…The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia (2020)The moderating role of audit …The Effect of Audit Quality on Firm Value: A Case in Indonesian Manufacturing Firm (2020)The Effect of Audit Quality o…The impact of external auditor size on the relationship between audit committee effectiveness and earnings management (2018)The impact of external audito…Board independence, earnings management and the moderating effect of family ownership in Jordan (2018)Board independence, earnings …The effect of multiple directorships on real and accrual-based earnings management (2017)The effect of multiple direct…Audit Quality and Earnings Management among Nigerian Listed Deposit Money Banks (2017)Audit Quality and Earnings Ma…Pengaruh Hubungan Politik, Ukuran Kap, dan Audit Tenure Terhadap Manajemen Laba Riil (2016)Pengaruh Hubungan Politik, Uk…External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors (2014)External audit quality and ow…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)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Opaque financial reports, R2, and crash risk☆ (2009)An Economic Theory of Self-Control (1981)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)THE ROLE OF FAMILY TIES IN AGENCY CONTRACTS. (2001)
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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
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1979Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure3,372 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2004The Economic Implications of Corporate Financial Reporting1,998 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*

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1,418 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • Cited by

    • 2014External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors61 cited
    • 2017The effect of multiple directorships on real and accrual-based earnings management60 cited
    • 2018Board independence, earnings management and the moderating effect of family ownership in Jordan53 cited
    • 2020The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia50 cited
    • 2020The Effect of Audit Quality on Firm Value: A Case in Indonesian Manufacturing Firm42 cited
    • 2021Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand37 cited
    • 2018The impact of external auditor size on the relationship between audit committee effectiveness and earnings management36 cited
    • 2017Audit Quality and Earnings Management among Nigerian Listed Deposit Money Banks21 cited
    • 2016Pengaruh Hubungan Politik, Ukuran Kap, dan Audit Tenure Terhadap Manajemen Laba Riil18 cited