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The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia
16 references·2 citing·45 second hopsampled
The moderating role of audit quality on the relationship between auditor reporting and earnings management: empirical evidence from Tunisia (2020)The moderating role of audit quality on t…Impact of Work-Life Balance, Happiness at Work, on Employee Performance (2019)Impact of Work-Life Balance, …Audit Reporting for Going-Concern Uncertainty: A Research Synthesis (2012)Audit Reporting for Going-Con…Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Effects of Audit Quality on E…Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence* (2010)Voluntary Audits and the Cost…Internal Audit Quality and Earnings Management (2009)Internal Audit Quality and Ea…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers (2008)Relationship-Specific Investm…Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008)Earnings Management and Audit…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Audit effort and earnings management (2007)Audit effort and earnings man…The economic implications of corporate financial reporting (2005)The economic implications of …An empirical analysis of auditor reporting and its association with abnormal accruals (2003)An empirical analysis of audi…Do Analysts and Auditors Use Information in Accruals? (2001)Do Analysts and Auditors Use …Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Audit committee effectiveness, audit quality and earnings management: evidence from Ghana (2024)Audit committee effectiveness…Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality (2023)Organizational complexity and…Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts* (2009)Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Econometric Analysis of Cross Section and Panel Data (2001)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Do investors overvalue firms with bloated balance sheets? (2004)Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions (2012)Earnings management and annual report readability (2016)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Corporate governance, accounting and finance: A review (2010)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Audit committee financial expertise and earnings management: The role of status (2014)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Internal governance structures and earnings management (2005)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Does Mandatory Rotation of Audit Partners Improve Audit Quality? (2014)State-owned Enterprises Around the WORLD as Hybrid Organizations (2014)State-owned enterprises in China: A review of 40 years of research and practice (2020)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)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)Earnings Management through Real Activities Manipulation (2003)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2001Do Analysts and Auditors Use Information in Accruals?752 cited
  • 2007Audit effort and earnings management695 cited
  • 2011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*645 cited
  • 2009Internal Audit Quality and Earnings Management634 cited
  • 2008Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers619 cited
  • 2008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market392 cited
  • 2019Impact of Work-Life Balance, Happiness at Work, on Employee Performance369 cited
  • 2003An empirical analysis of auditor reporting and its association with abnormal accruals366 cited
  • 2012Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

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362 cited
  • 2010Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence*346 cited
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    • 2024Audit committee effectiveness, audit quality and earnings management: evidence from Ghana45 cited
    • 2023Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality21 cited