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After Enron: Auditor Conservatism and Ex-Andersen Clients
5 references·16 citing·49 second hop
After Enron: Auditor Conservatism and Ex-Andersen Clients (2005)After Enron: Auditor Conservatism and Ex-…Detecting Earnings Management (2012)Detecting Earnings ManagementMarket Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management (2008)Market Reaction to Events Sur…Final accounting: ambition, greed, and the fall of Arthur Andersen (2004)Final accounting: ambition, g…Earnings management preceding management buyout offers (1994)Earnings management preceding…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Board characteristics and integrated reporting quality: evidence from ESG European companies (2021)Board characteristics and int…Audit fees, perceived audit risk, and the financial crisis of 2008 (2019)Audit fees, perceived audit r…Auditor Tenure and the Timeliness of Misstatement Discovery (2017)Auditor Tenure and the Timeli…Auditor Changes and the Cost of Bank Debt (2016)Auditor Changes and the Cost …How Pervasive is Corporate Fraud? 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this work references cited by second hop

References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1994Earnings management preceding management buyout offers502 cited
  • 2008Market Reaction to Events Surrounding the Sarbanes‐Oxley Act of 2002 and Earnings Management403 cited
  • 2004Final accounting: ambition, greed, and the fall of Arthur Andersen182 cited

Cited by

  • 2011How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China164 cited
  • 2013How Pervasive is Corporate Fraud?148 cited
  • 2009The impact of conservatism on management earnings forecasts145 cited
  • 2010Audit Report Lags after Voluntary and Involuntary Auditor Changes131 cited
  • 2017Auditor Tenure and the Timeliness of Misstatement Discovery131 cited
  • 2011Are All Industry Specialist Auditors the Same?129 cited
  • 2021Board characteristics and integrated reporting quality: evidence from ESG European companies125 cited
  • 2009What affects accounting conservatism: A corporate governance perspective108 cited
  • 2010Auditor Conservatism after Enron103 cited
  • 2007Types of Nonaudit Fees and Financial Reporting Quality

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99 cited
  • 2016Auditor Changes and the Cost of Bank Debt94 cited
  • 2008Auditor Tenure and Shareholder Ratification of the Auditor92 cited
  • 2019Audit fees, perceived audit risk, and the financial crisis of 200883 cited
  • 2009The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services82 cited
  • 2009The association between audit fees and reported earnings quality in pre‐ and post‐Sarbanes‐Oxley regimes78 cited
  • 2008Competition for Andersen's Clients*74 cited