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The joint determination of audit fees, non-audit fees, and abnormal accruals
16 references·16 citing·36 second hopsampled
The joint determination of audit fees, non-audit fees, and abnormal accruals (2006)The joint determination of audit fees, no…Detecting Earnings Management (2012)Detecting Earnings ManagementThe effects of bonus schemes on accounting decisions (2011)The effects of bonus schemes …Evidence on the Joint Determination of Audit and Non‐Audit Fees (2003)Evidence on the Joint Determi…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Client Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Prince and the Pauper? CEO Pay in the United States and United Kingdom (2000)The Prince and the Pauper? CE…Law and Finance (1998)Law and FinanceEarnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The pricing of discretionary accruals (1996)The pricing of discretionary …A Market-Based Evaluation of Discretionary Accrual Models (1996)A Market-Based Evaluation of …Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Auditing, Consulting, and Auditor Independence (1984)Auditing, Consulting, and Aud…Auditor size and audit quality (1981)Auditor size and audit qualityAudit quality, debt financing, and earnings management: Evidence from Jordan (2017)Audit quality, debt financing…Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Accounting Comparability, Aud…The Relation Between Earnings Management and Non‐ GAAP Reporting (2016)The Relation Between Earnings…Audit quality and earnings management: evidence from Jordan (2016)Audit quality and earnings ma…Audit committee effectiveness, audit quality and earnings management: a meta-analysis (2016)Audit committee effectiveness…Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015)Earnings Management: An Analy…Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)Audit Firm Tenure, Non‐Audit …Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees (2012)Perceived Auditor Independenc…Further Evidence from Meta‐Analysis of Audit Fee Research (2012)Further Evidence from Meta‐An…Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Auditor-Provided Nonaudit Ser…Threats to Auditor Independence: The Impact of Relationship and Economic Bonds (2011)Threats to Auditor Independen…Client Importance and Earnings Management: The Moderating Role of Audit Committees (2011)Client Importance and Earning…The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence* (2010)The Effects of Recurring and …Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?* (2010)Do Auditor‐Provided Tax Servi…Conflict of interest and the intrusion of bias (2010)Conflict of interest and the …Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence* (2008)Audit Pricing, Legal Liabilit…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Agency Problems and the Theory of the Firm (1980)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Performance matched discretionary accrual measures (2005)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)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)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Predicting Material Accounting Misstatements* (2011)A review of archival auditing research (2014)
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References

  • 1998Law and Finance17,902 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2011The effects of bonus schemes on accounting decisions2,579 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 1984Auditing, Consulting, and Auditor Independence940 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 1996A Market-Based Evaluation of Discretionary Accrual Models818 cited
  • 2000The Prince and the Pauper? CEO Pay in the United States and United Kingdom621 cited
  • 2003Evidence on the Joint Determination of Audit and Non‐Audit Fees

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581 cited

Cited by

  • 2012Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags334 cited
  • 2012Further Evidence from Meta‐Analysis of Audit Fee Research286 cited
  • 2015Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality279 cited
  • 2017Accounting Comparability, Audit Effort, and Audit Outcomes232 cited
  • 2015Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress222 cited
  • 2017Audit quality, debt financing, and earnings management: Evidence from Jordan207 cited
  • 2010Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*190 cited
  • 2008Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross‐country Evidence*177 cited
  • 2016Audit quality and earnings management: evidence from Jordan175 cited
  • 2011Threats to Auditor Independence: The Impact of Relationship and Economic Bonds168 cited
  • 2012Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees166 cited
  • 2016Audit committee effectiveness, audit quality and earnings management: a meta-analysis165 cited
  • 2011Client Importance and Earnings Management: The Moderating Role of Audit Committees159 cited
  • 2010The Effects of Recurring and Nonrecurring Tax, Audit‐Related, and Other Nonaudit Services on Auditor Independence*149 cited
  • 2016The Relation Between Earnings Management and Non‐ GAAP Reporting146 cited
  • 2010Conflict of interest and the intrusion of bias140 cited