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Abnormal audit fees and accrual and real earnings management: evidence from UK
16 references·9 citing·26 second hop
Abnormal audit fees and accrual and real earnings management: evidence from UK (2018)Abnormal audit fees and accrual and real …Detecting Earnings Management (2012)Detecting Earnings ManagementEvidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The economic implications of corporate financial reporting (2005)The economic implications of …Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…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…The relation between earnings and cash flows (1998)The relation between earnings…Detecting Earnings Management. (1995)Detecting Earnings Management.Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Auditor size and audit quality (1981)Auditor size and audit qualityThe Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan (2025)Key Audit Matters and earning…A panel data analysis of the effect of audit quality on financial statement fraud (2024)A panel data analysis of the …Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis (2023)Can CSR constrain accruals an…The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions (2022)The impact of board character…The impact of audit characteristics, audit fees on classification shifting: evidence from Germany (2022)The impact of audit character…Investment in outside governance monitoring and real earnings management: evidence from an emerging market (2021)Investment in outside governa…Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria (2021)Corporate Tax Avoidance, Free…Internal control and real earnings management in the French context (2020)Internal control and real ear…A theoretical approach to auditor independence and audit quality (2020)A theoretical approach to aud…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)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)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Specification Tests in Econometrics (1978)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop

References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 1995Auditor brand name reputations and industry specializations

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1,482 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • Cited by

    • 2022The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions44 cited
    • 2022The impact of audit characteristics, audit fees on classification shifting: evidence from Germany42 cited
    • 2020Internal control and real earnings management in the French context35 cited
    • 2021Investment in outside governance monitoring and real earnings management: evidence from an emerging market27 cited
    • 2024A panel data analysis of the effect of audit quality on financial statement fraud26 cited
    • 2021Corporate Tax Avoidance, Free Cash Flow and Real Earnings Management: Evidence from Nigeria26 cited
    • 2023Can CSR constrain accruals and real earnings management during the COVID-19 pandemic? An international analysis26 cited
    • 2020A theoretical approach to auditor independence and audit quality24 cited
    • 2025Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan20 cited