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Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
16 references·16 citing·26 second hopsampled
Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China (2017)Earnings management, audit adjustments, a…Detecting Earnings Management (2012)Detecting Earnings ManagementUnderstanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…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…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Earnings Management and the L…The pricing of discretionary accruals (1996)The pricing of discretionary …Detecting Earnings Management. (1995)Detecting Earnings Management.Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior (1989)Efficient Capital Markets, In…Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China (2023)Stock market liberalization a…Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence (2023)Audit Partners’ Role in Mater…The Costs of Waiving Audit Adjustments (2022)The Costs of Waiving Audit Ad…Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China (2021)Mandatory Internal Control Au…Let us work together: The impact of customer strategic alliances on IPO underpricing and post-IPO performance (2021)Let us work together: The imp…Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China (2021)Industry-Specific Knowledge T…Do facilitation payments affect earnings management? Evidence from China (2021)Do facilitation payments affe…Community pressure, regulatory pressure and corporate environmental performance (2021)Community pressure, regulator…The Dark Side of Audit Market Competition (2020)The Dark Side of Audit Market…Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments (2020)Opening Up the “Black Box” of…Institutional investor distraction and earnings management (2020)Institutional investor distra…How audit effort affects audit quality: An audit process and audit output perspective (2020)How audit effort affects audi…Corporate Managerial Ability, Earnings Smoothing, and Acquisitions (2020)Corporate Managerial Ability,…The Role of Gatekeepers in Capital Markets (2019)The Role of Gatekeepers in Ca…Share pledges, tone of earnings communication conferences, and market reaction: evidence from China (2019)Share pledges, tone of earnin…Long-Term Impact of Economic Conditions on Auditors' Judgment (2018)Long-Term Impact of Economic …Agency Problems and the Theory of the Firm (1980)Earnings Management During Import Relief Investigations (1991)Audit committee, board of director characteristics, and earnings management (2002)Job Market Signaling (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Dividend Policy under Asymmetric Information (1985)A Survey of Corporate Governance (1997)Corporate Governance and Equity Prices (2003)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A review of archival auditing research (2014)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)How does financial reporting quality relate to investment efficiency? (2009)Specification Tests in Econometrics (1978)The financial reporting environment: Review of the recent literature (2010)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1989Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior2,585 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1996The pricing of discretionary accruals1,662 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
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2009
Big 4 Office Size and Audit Quality
1,276 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • Cited by

    • 2020How audit effort affects audit quality: An audit process and audit output perspective151 cited
    • 2020Institutional investor distraction and earnings management148 cited
    • 2020The Dark Side of Audit Market Competition132 cited
    • 2018Long-Term Impact of Economic Conditions on Auditors' Judgment123 cited
    • 2020Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments102 cited
    • 2021Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China84 cited
    • 2020Corporate Managerial Ability, Earnings Smoothing, and Acquisitions83 cited
    • 2019The Role of Gatekeepers in Capital Markets66 cited
    • 2021Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China62 cited
    • 2019Share pledges, tone of earnings communication conferences, and market reaction: evidence from China59 cited
    • 2023Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China57 cited
    • 2021Let us work together: The impact of customer strategic alliances on IPO underpricing and post-IPO performance56 cited
    • 2022The Costs of Waiving Audit Adjustments46 cited
    • 2021Do facilitation payments affect earnings management? Evidence from China43 cited
    • 2023Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence43 cited
    • 2021Community pressure, regulatory pressure and corporate environmental performance41 cited