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Client Conservatism and Auditor-Client Contracting
16 references·14 citing·46 second hop
Client Conservatism and Auditor-Client Contracting (2015)Client Conservatism and Auditor-Client Co…A review of archival auditing research (2014)A review of archival auditing…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…Who makes acquisitions? CEO overconfidence and the market's reaction☆ (2008)Who makes acquisitions? CEO o…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Corporate Governance and Equity Prices (2003)Corporate Governance and Equi…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? 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References

  • 1982Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models12,786 cited
  • 2003Corporate Governance and Equity Prices6,115 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2014A review of archival auditing research3,184 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2008Who makes acquisitions? CEO overconfidence and the market's reaction☆2,763 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?

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1,374 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • Cited by

    • 2019Financial report readability and audit fees: a simultaneous equation approach60 cited
    • 2014Conditional Conservatism and Audit Fees58 cited
    • 2020Auditors’ response to readability of financial statement notes55 cited
    • 2020CEO Political Ideologies and Auditor-Client Contracting50 cited
    • 2022Credit risk assessment and executives’ legal expertise43 cited
    • 2014Litigation risk, financial reporting and auditing: A survey of the literature43 cited
    • 2016Labor Market Mobility and Expectation Management: Evidence from Enforceability of Non-Compete Provisions36 cited
    • 2021Generalist CEOs and Audit Pricing31 cited
    • 2018Is There a Confidence Interval for That? A Critical Examination of Null Outcome Reporting in Accounting Research27 cited
    • 2023What Does the Auditor Say? Auditors’ Disclosures of Critical Audit Matters and Audit Fees24 cited
    • 2017Universal Demand Laws and the Monitoring Demand for Accounting Conservatism24 cited
    • 2024The Role of Capital Expenditure Forecasts in Debt Contracting19 cited
    • 2013Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle17 cited
    • 2021Conservative Accounting, Audit Quality, and Litigation14 cited