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Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context
16 references·4 citing·35 second hop
Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context (2018)Auditor Sensitivity to Real Earnings Mana…Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)Managing for the Moment: The …Internal Control: Integrated Framework (2014)Internal Control: Integrated …Is Enhanced Audit Quality Associated with Greater Real Earnings Management? (2011)Is Enhanced Audit Quality Ass…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …Audit Firm Portfolio Management Decisions (2004)Audit Firm Portfolio Manageme…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Inventory Changes and Future Returns (2002)Inventory Changes and Future …Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence (2001)Auditors' Perceived Business …Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation (2000)Client-Acceptance Decisions: …Effects of suspicion on attributional thinking and the correspondence bias. (1996)Effects of suspicion on attri…The Timing of Asset Sales and Earnings Manipulation. (1993)The Timing of Asset Sales and…The attribution of attitudes (1967)The attribution of attitudesFrom Acts To Dispositions The Attribution Process In Person Perception (1965)From Acts To Dispositions The…Does XBRL adoption eliminate misclassification of income statement items? (2023)Does XBRL adoption eliminate …Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management (2023)Codetermination and aggressiv…Auditor industry specialization and real earnings management (2022)Auditor industry specializati…Characteristics of Managerial Tone Priced by Auditors: Evidence Based on Annual Letters to Shareholders of Large U.S. Firms (2019)Characteristics of Managerial…Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Overvaluation and the Choice of Alternative Earnings Management Mechanisms (2011)The Impact of Religion on Financial Reporting Irregularities (2011)Social perception and phenomenal causality. (1944)The psychology of interpersonal relations. (1958)The processes of causal attribution. (1973)The “false consensus effect”: An egocentric bias in social perception and attribution processes (1977)The Intuitive Psychologist And His Shortcomings: Distortions in the Attribution Process (1977)The Psychology of Interpersonal Relations. (1958)A Bayesian analysis of attribution processes. (1975)The Ultimate Attribution Error: Extending Allport's Cognitive Analysis of Prejudice (1979)Negativity and extremity biases in impression formation: A review of explanations. (1989)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)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)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Detecting Earnings Management. (1995)Accrual-based and real earnings management: An international comparison for investor protection (2015)Earnings expectations and employee safety (2016)The effect of digitalization on business performance: An applied study of KIBS (2021)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Corporate governance, accounting and finance: A review (2010)Auditing and the production of legitimacy (2003)Identifying Organizational Drivers of Internal Audit Effectiveness (2009)A conceptual development of Simons’ Levers of Control framework (2012)Opaque financial reports, R2, and crash risk☆ (2009)
this work references cited by second hop

References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1965From Acts To Dispositions The Attribution Process In Person Perception3,423 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 1967The attribution of attitudes1,783 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2014Internal Control: Integrated Framework774 cited
  • 2001Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence760 cited
  • 2015Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation622 cited
  • 1993The Timing of Asset Sales and Earnings Manipulation.556 cited
  • 2002Inventory Changes and Future Returns524 cited
  • 1996Effects of suspicion on attributional thinking and the correspondence bias.424 cited
  • 2011Is Enhanced Audit Quality Associated with Greater Real Earnings Management?403 cited

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2000
Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation
367 cited
  • 2004Audit Firm Portfolio Management Decisions293 cited
  • Cited by

    • 2022Auditor industry specialization and real earnings management29 cited
    • 2023Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management20 cited
    • 2019Characteristics of Managerial Tone Priced by Auditors: Evidence Based on Annual Letters to Shareholders of Large U.S. Firms18 cited
    • 2023Does XBRL adoption eliminate misclassification of income statement items?13 cited