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Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations
16 references·2 citing·39 second hop
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations (2020)Earnings Volatility and Auditor Risk Asse…The effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Does Income Smoothing Improve Earnings Informativeness? (2006)Does Income Smoothing Improve…The economic implications of corporate financial reporting (2005)The economic implications of …Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…The pricing of discretionary accruals (1996)The pricing of discretionary …A Theory of Income and Dividend Smoothing Based on Incumbency Rents (1995)A Theory of Income and Divide…An Explanation for Accounting Income Smoothing (1988)An Explanation for Accounting…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA (2022)The effect of financial repor…On the effect of full-fledged IT adoption on stock returns and their conditional volatility: Evidence from propensity score matching (2021)On the effect of full-fledged…Positive Accounting Theory (1985)Why Firms Voluntarily Disclose Bad News (1994)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Agency Problems and the Theory of the Firm (1980)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Provision of Incentives in Firms (1999)Capital markets research in accounting (2001)Contracting theory and accounting (2001)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)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)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 1988An Explanation for Accounting Income Smoothing907 cited
  • 2006

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Does Income Smoothing Improve Earnings Informativeness?
819 cited
  • 1995A Theory of Income and Dividend Smoothing Based on Incumbency Rents763 cited
  • Cited by

    • 2022The effect of financial reporting regimes on audit report lags and audit fees: evidence from firms cross-listed in the USA23 cited
    • 2021On the effect of full-fledged IT adoption on stock returns and their conditional volatility: Evidence from propensity score matching13 cited