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The role of audit quality and culture influence on earnings management in companies with excessive free cash flow
16 references·3 citing·37 second hop
The role of audit quality and culture influence on earnings management in companies with excessive free cash flow (2017)The role of audit quality and culture inf…Over-investment of free cash flow (2006)Over-investment of free cash …Slack Resources and the Performance of Privately Held Firms (2005)Slack Resources and the Perfo…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Corporate ownership structure and the informativeness of accounting earnings in East Asia (2002)Corporate ownership structure…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…Cultures and Organizations: Software of the Mind. (1993)Cultures and Organizations: S…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Towards a Theory of Cultural …The Confucius connection: From cultural roots to economic growth (1988)The Confucius connection: Fro…Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…National Cultures in Four Dimensions: A Research-Based Theory of Cultural Differences among Nations (1983)National Cultures in Four Dim…Auditor size and audit quality (1981)Auditor size and audit qualityImpact of cash flow on earnings management in Jordan (2022)Impact of cash flow on earnin…Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective (2021)Real earnings manipulation su…Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria (2021)Corporate Tax Avoidance, Free…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)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)Motivation, leadership, and organization: Do American theories apply abroad? (1980)The Cultural Relativity of Organizational Practices and Theories (1983)Hofstede's Culture Dimensions (1984)Travel Anxiety and Intentions to Travel Internationally: Implications of Travel Risk Perception (2005)Conceptualizing and measuring cultures and their consequences: a comparative review of GLOBE's and Hofstede's approaches (2006)Review : A Review of Culture in Information Systems Research: Toward a Theory of Information Technology Culture Conflict1 (2006)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Experimental and Quasi-Experimental Designs for Research (1963)Affective, Continuance, and Normative Commitment to the Organization: A Meta-analysis of Antecedents, Correlates, and Consequences (2002)Dimensionalizing Cultures: The Hofstede Model in Context (2011)Conservation of Resources in the Organizational Context: The Reality of Resources and Their Consequences (2017)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1993Cultures and Organizations: Software of the Mind.17,690 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1988The Confucius connection: From cultural roots to economic growth4,383 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2002Corporate ownership structure and the informativeness of accounting earnings in East Asia1,919 cited
  • 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally1,862 cited
  • 1983National Cultures in Four Dimensions: A Research-Based Theory of Cultural Differences among Nations1,675 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management

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1,649 cited
  • 2005Slack Resources and the Performance of Privately Held Firms1,255 cited
  • Cited by

    • 2021Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria26 cited
    • 2021Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective21 cited
    • 2022Impact of cash flow on earnings management in Jordan17 cited