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Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras
16 references·0 citing·36 second hop
Non-Audit Services and Earnings Management in the Pre-SOX and Post-SOX Eras (2011)Non-Audit Services and Earnings Managemen…Detecting Earnings Management (2012)Detecting Earnings ManagementReal and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Audit effort and earnings management (2007)Audit effort and earnings man…Performance matched discretionary accrual measures (2005)Performance matched discretio…Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…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…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…On the Association between Voluntary Disclosure and Earnings Management (1999)On the Association between Vo…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Disclosure level and the cost of equity capital. (1997)Performance Matched Discretionary Accrual Measures (2001)Equity Incentives and Earnings Management (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Determinants of weaknesses in internal control over financial reporting (2007)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)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)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Predicting Material Accounting Misstatements* (2011)
this work references cited by second hop

References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1999On the Association between Voluntary Disclosure and Earnings Management1,218 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*

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880 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2007Audit effort and earnings management695 cited
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