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EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE
3 references·16 citing·46 second hop
EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE (2013)EARNINGS QUALITY: SOME EVIDENCE ON THE RO…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …PERFORMANCE MATCHED DISCRETIONARY ACCRUALS (2005)PERFORMANCE MATCHED DISCRETIO…Audit quality, debt financing, and earnings management: Evidence from Jordan (2017)Audit quality, debt financing…Audit quality and audit report lag: case of Indonesian listed companies (2017)Audit quality and audit repor…Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Accounting Comparability, Aud…Ownership structure and earnings management: evidence from Jordan (2016)Ownership structure and earni…The effect of audit adjustments on earnings quality: Evidence from China (2015)The effect of audit adjustmen…Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)Audit Firm Tenure, Non‐Audit …The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments (2014)The Effects of Client Identit…Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts (2014)Busyness, Expertise, and Fina…How far can we trust earnings numbers? What research tells us about earnings management (2013)How far can we trust earnings…Auditor‐in‐Charge Characteristics and Going‐concern Reporting (2013)Auditor‐in‐Charge Characteris…Audit Quality and Specialist Tenure (2013)Audit Quality and Specialist …A Meta-analysis of IFRS Adoption Effects (2013)A Meta-analysis of IFRS Adopt…The Effect of Workload Compression on Audit Quality (2012)The Effect of Workload Compre…City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing (2012)City-Level Auditor Industry S…Audit firm industry specialization and the audit report lag (2011)Audit firm industry specializ…Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* (2010)Does Auditor Tenure Improve A…Auditor size and audit quality (1981)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Performance matched discretionary accrual measures (2005)Zombie Board: Board Tenure and Firm Performance (2018)Understanding financial auditing from a service perspective (2019)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Common risk factors in the returns on stocks and bonds (1993)Corporate social responsibility and earnings management in U.S. banks (2014)The effect of financial leverage on real and accrual-based earnings management (2016)Corporate governance and earnings management in concentrated markets (2019)The file drawer problem and tolerance for null results. (1979)Law and Finance (1998)Practical Meta-Analysis (2000)Content analysis in social and environmental reporting research: trends and challenges (2015)PCAOB International Inspections and Audit Quality (2016)The Deteriorating Usefulness of Financial Report Information and How to Reverse It (2017)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Positive Accounting Theory (1985)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness (2014)Determinants of audit report lag: A meta‐analysis (2018)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Earnings Management During Import Relief Investigations (1991)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Internal Audit Assistance and External Audit Timeliness (2012)The Relationship between Audit Report Lags and Future Restatements (2013)What is the Relationship Between Audit Partner Busyness and Audit Quality? (2015)Barriers to New Competition (1957)Industrial Market Structure and Economic Performance. (1971)Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees (2014)Multifactor Explanations of Asset Pricing Anomalies (1996)Are audit fees discounted in initial year audit engagements? (2019)How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? 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References

  • 2012Detecting Earnings Management3,821 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2005PERFORMANCE MATCHED DISCRETIONARY ACCRUALS389 cited

Cited by

  • 2011Audit firm industry specialization and the audit report lag289 cited
  • 2015Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality279 cited
  • 2012The Effect of Workload Compression on Audit Quality274 cited
  • 2012City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing244 cited
  • 2017Accounting Comparability, Audit Effort, and Audit Outcomes232 cited
  • 2013A Meta-analysis of IFRS Adoption Effects228 cited
  • 2013How far can we trust earnings numbers? What research tells us about earnings management225 cited
  • 2016Ownership structure and earnings management: evidence from Jordan225 cited
  • 2013Auditor‐in‐Charge Characteristics and Going‐concern Reporting217 cited
  • 2015The effect of audit adjustments on earnings quality: Evidence from China214 cited
  • 2017Audit quality, debt financing, and earnings management: Evidence from Jordan207 cited
  • 2014Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts

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198 cited
  • 2010Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence*194 cited
  • 2014The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments191 cited
  • 2017Audit quality and audit report lag: case of Indonesian listed companies181 cited
  • 2013Audit Quality and Specialist Tenure181 cited