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Maintaining the Value and Viability of Independent Auditors as Gatekeepers Under SOX: An Auditing Master Proposal
16 references·2 citing·44 second hop
Maintaining the Value and Viability of Independent Auditors as Gatekeepers Under SOX: An Auditing Master Proposal (2005)Maintaining the Value and Viability of In…Detecting Earnings Management (2012)Detecting Earnings ManagementConflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling (2006)Conflicts Of Interest And The…Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Litigation Risk and the Finan…Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Fees Paid to Audit Firms, Acc…Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does Auditor Quality and Tenu…Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Auditor Independence, Non‐Aud…How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)How the U.S. Accounting Profe…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Do Analysts and Auditors Use Information in Accruals? (2001)Do Analysts and Auditors Use …The Value of Auditor Assurance: Evidence from Loan Pricing (1998)The Value of Auditor Assuranc…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Auditor Litigation and Modified Reporting on Bankrupt Clients (1994)Auditor Litigation and Modifi…Auditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…Do the Merits Matter? A Study of Settlements in Securities Class Actions (1991)Do the Merits Matter? A Study…The Legislative Design of Regulatory Structure (1985)The Legislative Design of Reg…The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Data (2015)The Validity of Publicly Avai…Judges' Attitudes toward the Public Accounting Profession (2007)Judges' Attitudes toward the …The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Law and Finance (1998)Assessing Alternative Proxies for the Expected Risk Premium (2005)Audit Quality: Insights from the Academic Literature (2012)Corporate social responsibility and access to finance (2013)Financial Reporting: An Accounting Revolution. (1982)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)Audit effort and earnings management (2007)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)A Framework for Understanding and Researching Audit Quality (2011)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Recent Developments in Corporate Governance: An Overview (2006)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)The Effect of Audit Quality on Earnings Management* (1998)Do investors overvalue firms with bloated balance sheets? (2004)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Earnings management and annual report readability (2016)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Auditor Tenure and Perceptions of Audit Quality (2005)Corporate Social Responsibility and Credit Ratings (2013)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Performance matched discretionary accrual measures (2005)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The theory and practice of corporate finance: evidence from the field (2001)Audit Partner Tenure and Audit Quality (2006)Earnings quality: Evidence from the field (2013)
this work references cited by second hop

References

  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2004Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance902 cited
  • 2004Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*880 cited
  • 2004Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries845 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 2006Conflicts Of Interest And The Case Of Auditor Independence: Moral Seduction And Strategic Issue Cycling633 cited
  • 2003How the U.S. Accounting Profession Got Where It Is Today: Part II429 cited
  • 1994Auditor Litigation and Modified Reporting on Bankrupt Clients427 cited
  • 1998The Value of Auditor Assurance: Evidence from Loan Pricing417 cited

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  • 1985The Legislative Design of Regulatory Structure390 cited
  • 1991Do the Merits Matter? A Study of Settlements in Securities Class Actions301 cited
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    • 2015The Validity of Publicly Available Measures of Audit Quality: Evidence from the PCAOB Inspection Data24 cited
    • 2007Judges' Attitudes toward the Public Accounting Profession20 cited