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Conservative Accounting, Audit Quality, and Litigation
16 references·0 citing·39 second hop
Conservative Accounting, Audit Quality, and Litigation (2021)Conservative Accounting, Audit Quality, a…A review of archival auditing research (2014)A review of archival auditing…Client Conservatism and Auditor-Client Contracting (2012)Client Conservatism and Audit…Optimal impairment rules (2009)Optimal impairment rulesEstimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…Board Committees, CEO Compensation, and Earnings Management (2009)Board Committees, CEO Compens…Accounting Conservatism and the Efficiency of Debt Contracts (2009)Accounting Conservatism and t…The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level (2007)The Effects of Contracting, L…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports (2001)Conservatism, Optimal Disclos…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…The Conservatism Principle and the Asymmetric Timeliness of Earnings (1998)The Conservatism Principle an…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Lawsuits against Auditors (1994)Lawsuits against AuditorsAuditing Standards, Legal Liability, and Auditor Wealth (1993)Auditing Standards, Legal Lia…Information quality and the valuation of new issues (1986)Information quality and the v…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Investment banking, reputation, and the underpricing of initial public offerings (1986)Initial Public Offerings and Underwriter Reputation (1990)Underwriter Reputation, Initial Returns, and the Long‐Run Performance of IPO Stocks (1998)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Financial Reporting: An Accounting Revolution. (1982)Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)Audit effort and earnings management (2007)Why Firms Voluntarily Disclose Bad News (1994)The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Earnings management to avoid earnings decreases and losses (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Determinants of corporate borrowing (1977)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)On financial contracting (1979)The information content of losses (1995)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Asymmetric timeliness tests of accounting conservatism (2007)How Much New Information Is There in Earnings? (2008)Institutional ownership and conservatism (2011)
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References

  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2014A review of archival auditing research3,184 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 1986Information quality and the valuation of new issues1,180 cited
  • 1993Auditing Standards, Legal Liability, and Auditor Wealth779 cited
  • 1994Lawsuits against Auditors540 cited
  • 1998The Conservatism Principle and the Asymmetric Timeliness of Earnings458 cited
  • 2009Accounting Conservatism and the Efficiency of Debt Contracts387 cited
  • 2007The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level345 cited
  • 2001Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports340 cited
  • 2009Board Committees, CEO Compensation, and Earnings Management323 cited

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  • 2012Client Conservatism and Auditor-Client Contracting290 cited
  • 2009Optimal impairment rules240 cited
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