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A case study on fraudulent financial reporting: evidence from Malaysia
16 references·1 citing·40 second hop
A case study on fraudulent financial reporting: evidence from Malaysia (2016)A case study on fraudulent financial repo…Conceptual framework for financial reporting (2012)Conceptual framework for fina…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Overvaluation and the Choice of Alternative Earnings Management Mechanisms (2011)Overvaluation and the Choice …Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)Market and Political/Regulato…Auditors' Response to Political Connections and Cronyism in Malaysia (2006)Auditors' Response to Politic…Agency Costs of Overvalued Equity (2005)Agency Costs of Overvalued Eq…What do we know about audit quality? (2004)What do we know about audit q…The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Causes, consequences, and deterence of financial statement fraud (2003)Causes, consequences, and det…Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)Earnings Management: Reconcil…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia (2021)Annual report readability and…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)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Cross-Section of Expected Stock Returns (1992)Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Bank CEO incentives and the credit crisis (2010)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Determinants of market reactions to restatement announcements (2003)Is There a Link between Executive Equity Incentives and Accounting Fraud? (2006)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Who Blows the Whistle on Corporate Fraud? (2010)Auditor size and audit quality (1981)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)A Framework for Understanding and Researching Audit Quality (2011)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Shareholder Litigation and Corporate Disclosures (1994)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Ownership structure, corporate governance, and fraud: Evidence from China (2005)The Audit Committee Oversight Process* (2009)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Detecting Earnings Management (2012)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2000Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators1,932 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2005Agency Costs of Overvalued Equity1,003 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 2003Causes, consequences, and deterence of financial statement fraud585 cited
  • 2012Conceptual framework for financial reporting522 cited
  • 2011Overvaluation and the Choice of Alternative Earnings Management Mechanisms513 cited
  • 2009Market and Political/Regulatory Perspectives on the Recent Accounting Scandals484 cited

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1994
Auditor Litigation and Modified Reporting on Bankrupt Clients
427 cited
  • 2006Auditors' Response to Political Connections and Cronyism in Malaysia417 cited
  • Cited by

    • 2021Annual report readability and accounting irregularities: evidence from public listed companies in Indonesia25 cited