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Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms
16 references·6 citing·36 second hop
Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms (2017)Audit Firm Tenure And Earnings Management…EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE (2013)EARNINGS QUALITY: SOME EVIDEN…Detecting Earnings Management (2012)Detecting Earnings ManagementBig 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Earnings quality at initial public offerings (2008)Earnings quality at initial p…Earnings management : emerging insights in theory, practice, and research (2008)Earnings management : emergin…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Do firms manage earnings to meet dividend thresholds? (2007)Do firms manage earnings to m…Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)Conflicts Of Interest And The…Performance matched discretionary accrual measures (2005)Performance matched discretio…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…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Learning Theory And The Study Of Instruction (1989)Learning Theory And The Study…Auditor size and audit quality (1981)Auditor size and audit qualityThe moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh (2023)The moderating role of COVID-…The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran (2022)The Effect of Mandatory Audit…Royal Family Members and Corporate Governance Characteristics: The Impact on Earnings Management in UA (2022)Royal Family Members and Corp…Do CEO overconfidence and narcissism affect corporate social responsibility in the UK listed companies? The moderating role of corporate governance (2021)Do CEO overconfidence and nar…Corporate governance mechanism as income smoothing suppressor (2021)Corporate governance mechanis…IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure (2020)IFRS adoption/reporting and a…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)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Econometric Analysis of Cross Section and Panel Data (2001)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Job Market Signaling (1973)Law and Finance (1998)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Mandatory IFRS reporting and changes in enforcement (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)Earnings management to avoid earnings decreases and losses (1997)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)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)The pricing of discretionary accruals (1996)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 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
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2008Earnings quality at initial public offerings667 cited
  • 2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
  • 2008Earnings management : emerging insights in theory, practice, and research332 cited
  • 2013EARNINGS QUALITY: SOME EVIDENCE ON THE ROLE OF AUDITOR TENURE AND AUDITORS' INDUSTRY EXPERTISE288 cited
  • 1989Learning Theory And The Study Of Instruction

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275 cited
  • 2007Do firms manage earnings to meet dividend thresholds?230 cited
  • Cited by

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    • 2022The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran21 cited
    • 2020IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure21 cited
    • 2023The moderating role of COVID-19 pandemic on the relationship between CEO characteristics and earnings management: evidence from Bangladesh17 cited
    • 2021Corporate governance mechanism as income smoothing suppressor17 cited
    • 2022Royal Family Members and Corporate Governance Characteristics: The Impact on Earnings Management in UA14 cited