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Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China
16 references·1 citing·30 second hop
Underwriter–Auditor Relationship and Pre-IPO Earnings Management: Evidence from China (2016)Underwriter–Auditor Relationship and Pre-…Detecting Earnings Management (2012)Detecting Earnings ManagementAccrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Political connections, financing and firm performance: Evidence from Chinese private firms (2007)Political connections, financ…Political Connections and Corporate Bailouts (2006)Political Connections and Cor…Trusting the Stock Market (2005)Trusting the Stock MarketPerformance matched discretionary accrual measures (2005)Performance matched discretio…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Initial Public Offerings and Underwriter Reputation (1990)Initial Public Offerings and …Investment banking, reputation, and the underpricing of initial public offerings (1986)Investment banking, reputatio…Auditor size and audit quality (1981)Auditor size and audit qualityDifferences of opinion, institutional bids, and IPO underpricing (2019)Differences of opinion, insti…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Role of Market Forces in Assuring Contractual Performance (1981)Why new issues are underpriced (1986)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)The Nature of the Firm (1937)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)A Theory of Competition Among Pressure Groups for Political Influence (1983)The separation of ownership and control in East Asian Corporations (2000)Econometric Analysis of Cross Section and Panel Data (2001)Corporate Social Responsibility Reporting in China: Symbol or Substance? (2013)Firm-Level Political Risk: Measurement and Effects* (2019)Corporate Immunity to the COVID-19 Pandemic (2020)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)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)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1986Investment banking, reputation, and the underpricing of initial public offerings2,581 cited
  • 2006Political Connections and Corporate Bailouts2,576 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1990Initial Public Offerings and Underwriter Reputation2,442 cited
  • 2005Trusting the Stock Market2,242 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2007Political connections, financing and firm performance: Evidence from Chinese private firms1,797 cited

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  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
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    • 2019Differences of opinion, institutional bids, and IPO underpricing41 cited