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The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures
16 references·16 citing·32 second hopsampled
The Impact of Audit Completeness and Quality on Earnings Announcement GAAP Disclosures (2015)The Impact of Audit Completeness and Qual…A review of archival auditing research (2014)A review of archival auditing…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The economic implications of corporate financial reporting (2005)The economic implications of …What do we know about audit quality? (2004)What do we know about audit q…A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital (2002)A Re‐examination of Disclosur…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Essays on disclosure (2001)Essays on disclosureEconometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Capital markets research in accounting (2001)Capital markets research in a…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Cross-Sectional Determinants …Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment (2025)Audit-Employee Turnover, Audi…The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm (2023)The Economics of Audit Produc…How Resilient Are Firms’ Financial Reporting Processes? (2023)How Resilient Are Firms’ Fina…You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes (2021)You can't get there from here…Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness* (2021)Why Firms Announce Good News …Is all disaggregation good for investors? Evidence from earnings announcements (2021)Is all disaggregation good fo…How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research (2021)How Has the Change in the Way…Challenging Global Group Audits: The Perspective of US Group Audit Leads* (2020)Challenging Global Group Audi…Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions (2018)Investor Demand for Internal …Audit Process, Private Information, and Insider Trading (2018)Audit Process, Private Inform…An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings (2018)An Incomplete Audit at the Ea…The Effect of the SEC's XBRL Mandate on Audit Report Lags (2017)The Effect of the SEC's XBRL …The Consequences of Audit‐Related Earnings Revisions (2017)The Consequences of Audit‐Rel…Opportunity Knocks But Once: Delayed Disclosure of Financial Items in Earnings Announcements and Neglect of Earnings News (2017)Opportunity Knocks But Once: …Audit quality during the global financial crisis: The investors’ perspective (2017)Audit quality during the glob…An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion (2017)An Investigation of Auditors'…Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Why Firms Voluntarily Disclose Bad News (1994)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)The theory and practice of corporate finance: evidence from the field (2001)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2014A review of archival auditing research3,184 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1993Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures2,643 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2001Capital markets research in accounting2,575 cited
  • 2001Essays on disclosure2,478 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited

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

  • 2004What do we know about audit quality?1,281 cited
  • Cited by

    • 2020Challenging Global Group Audits: The Perspective of US Group Audit Leads*74 cited
    • 2021How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research62 cited
    • 2023The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm55 cited
    • 2018Audit Process, Private Information, and Insider Trading54 cited
    • 2017An Investigation of Auditors' Judgments When Companies Release Earnings Before Audit Completion54 cited
    • 2017The Effect of the SEC's XBRL Mandate on Audit Report Lags52 cited
    • 2017Audit quality during the global financial crisis: The investors’ perspective48 cited
    • 2018An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings48 cited
    • 2018Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions44 cited
    • 2017The Consequences of Audit‐Related Earnings Revisions39 cited
    • 2017Opportunity Knocks But Once: Delayed Disclosure of Financial Items in Earnings Announcements and Neglect of Earnings News33 cited
    • 2021Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness*30 cited
    • 2021Is all disaggregation good for investors? Evidence from earnings announcements29 cited
    • 2021You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes28 cited
    • 2023How Resilient Are Firms’ Financial Reporting Processes?27 cited
    • 2025Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment26 cited