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Abnormally long audit report lags and future stock price crash risk: evidence from China
16 references·2 citing·36 second hop
Abnormally long audit report lags and future stock price crash risk: evidence from China (2019)Abnormally long audit report lags and fut…Detecting Earnings Management (2012)Detecting Earnings ManagementCorporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…CFOs versus CEOs: Equity incentives and crashes (2011)CFOs versus CEOs: Equity ince…Opaque financial reports, R2, and crash risk☆ (2009)Opaque financial reports, R2,…Do Managers Withhold Bad News? (2008)Do Managers Withhold Bad News?Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…R2 around the world: New theory and new tests☆ (2005)R2 around the world: New theo…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Differences of Opinion, Short-Sales Constraints, and Market Crashes (2003)Differences of Opinion, Short…Forecasting crashes: trading volume, past returns, and conditional skewness in stock prices (2001)Forecasting crashes: trading …Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Detecting Earnings Management. (1995)Detecting Earnings Management.Auditor size and audit quality (1981)Auditor size and audit qualityRisk measurement when shares are subject to infrequent trading (1979)Risk measurement when shares …Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality (2023)Organizational complexity and…COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy (2023)COVID-19 Pandemic, Internal A…Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)Corporate social responsibility and stock price crash risk (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Does board gender diversity improve the informativeness of stock prices? (2011)Understanding commonality in liquidity around the world (2011)Stock price synchronicity, crash risk, and institutional investors (2013)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)An Empirical Evaluation of Accounting Income Numbers (1968)Using daily stock returns (1985)The Cross-Section of Expected Stock Returns (1992)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)The Effect of Audit Quality on Earnings Management* (1998)Outside directors and CEO turnover (1988)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Experimental and Quasi-Experimental Designs for Research (1963)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)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)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2005R2 around the world: New theory and new tests☆2,833 cited
  • 2009Opaque financial reports, R2, and crash risk☆2,796 cited
  • 1979Risk measurement when shares are subject to infrequent trading2,767 cited
  • 2008Do Managers Withhold Bad News?2,191 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2001Forecasting crashes: trading volume, past returns, and conditional skewness in stock prices1,918 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2003Differences of Opinion, Short-Sales Constraints, and Market Crashes1,356 cited
  • 2011

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CFOs versus CEOs: Equity incentives and crashes
1,219 cited

Cited by

  • 2023COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy34 cited
  • 2023Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality21 cited