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Disclosure of fair value measurement in goodwill impairment test and audit fees
16 references·0 citing·37 second hop
Disclosure of fair value measurement in goodwill impairment test and audit fees (2019)Disclosure of fair value measurement in g…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…The Role of Supplementary Statements with Management Earnings Forecasts (2003)The Role of Supplementary Sta…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…Conservatism in Accounting Part II: Evidence and Research Opportunities (2003)Conservatism in Accounting Pa…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …A study of the relationship between corporate governance structures and the extent of voluntary disclosure (2001)A study of the relationship b…Industry costs of equity (1997)Industry costs of equityDisclosure level and the cost of equity capital. (1997)Disclosure level and the cost…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Audit Fees and Auditor Size: Further Evidence (1986)Audit Fees and Auditor Size: …The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Job Market Signaling (1973)Job Market SignalingCoefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)The Cross-Section of Expected Stock Returns (1992)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)Auditor size and audit quality (1981)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A review of archival auditing research (2014)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)
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References

  • 1973Job Market Signaling16,329 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1997Industry costs of equity5,793 cited
  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2001A study of the relationship between corporate governance structures and the extent of voluntary disclosure1,167 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 1986Audit Fees and Auditor Size: Further Evidence994 cited
  • 2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions

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711 cited
  • 2003The Role of Supplementary Statements with Management Earnings Forecasts683 cited
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