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Earnings volatility and audit report lag
16 references·3 citing·36 second hop
Earnings volatility and audit report lag (2020)Earnings volatility and audit report lagA review of archival auditing research (2014)A review of archival auditing…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings quality: Some eviden…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…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…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…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…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets (2024)Artificial intelligence adopt…Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality (2023)Organizational complexity and…Income smoothing and audit fees (2021)Income smoothing and audit fe…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Overvaluation and the Choice of Alternative Earnings Management Mechanisms (2011)The Impact of Religion on Financial Reporting Irregularities (2011)Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)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)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)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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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)Experimental and Quasi-Experimental Designs for Research (1963)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)
this work references cited by second hop

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2014A review of archival auditing research3,184 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 2009Big 4 Office Size and Audit Quality1,276 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
  • 2002Auditor Tenure and Audit Reporting Failures723 cited

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2004
Audit Firm Tenure and Fraudulent Financial Reporting
705 cited
  • 2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
  • Cited by

    • 2024Artificial intelligence adoption, audit quality and integrated financial reporting in GCC markets32 cited
    • 2021Income smoothing and audit fees23 cited
    • 2023Organizational complexity and audit report lag in GCC economies: the moderating role of audit quality21 cited