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Audit time pressure and earnings quality: An examination of accelerated filings
16 references·16 citing·38 second hopsampled
Audit time pressure and earnings quality: An examination of accelerated filings (2017)Audit time pressure and earnings quality:…Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Understanding Audit Quality: …AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH (2014)AUDITING AND ASSURANCE SERVIC…Detecting Earnings Management (2012)Detecting Earnings ManagementA Model and Literature Review of Professional Skepticism in Auditing (2009)A Model and Literature Review…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Audit effort and earnings management (2007)Audit effort and earnings man…Does Income Smoothing Improve Earnings Informativeness? (2006)Does Income Smoothing Improve…Performance matched discretionary accrual measures (2005)Performance matched discretio…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Detecting Earnings Management. (1995)Detecting Earnings Management.An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…Peer Effects and Disclosure Timing: Evidence from Earnings Announcements (2022)Peer Effects and Disclosure T…Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market (2022)Financial derivatives, analys…Audit quality and digitalization: some insights from theItalian context (2022)Audit quality and digitalizat…How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research (2021)How Has the Change in the Way…How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits (2021)How do team workloads and tea…Challenging Global Group Audits: The Perspective of US Group Audit Leads* (2020)Challenging Global Group Audi…Auditors' Responses to Workload Imbalance and the Impact on Audit Quality* (2020)Auditors' Responses to Worklo…The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China (2019)The Role of Auditor Narcissis…The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency (2019)The Effects of Audit Firms' K…It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up (2019)It Goes without Saying: The E…A review of derivatives research in accounting and suggestions for future work (2019)A review of derivatives resea…Auditor-client geographic proximity and audit report timeliness (2018)Auditor-client geographic pro…To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice (2017)To Share or Not to Share: The…Do Approaching Deadlines Influence Auditors' Materiality Assessments? (2017)Do Approaching Deadlines Infl…Client Deadline Concentration in Audit Offices and Audit Quality (2017)Client Deadline Concentration…An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research (2016)An International Perspective …Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings Management During Import Relief Investigations (1991)Accounting Accruals and Auditor Reporting Conservatism* (1999)Research design issues in earnings management studies (2000)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Earnings management to avoid earnings decreases and losses (1997)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)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)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 archival auditing research (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Debt covenant violation and manipulation of accruals (1994)Auditor size and audit quality (1981)Predicting Material Accounting Misstatements* (2011)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH892 cited
  • 2006Does Income Smoothing Improve Earnings Informativeness?819 cited
  • 2007Audit effort and earnings management695 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • 2015

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Understanding Audit Quality: Insights from Audit Professionals and Investors
417 cited

Cited by

  • 2016An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research166 cited
  • 2021How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits111 cited
  • 2019The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency95 cited
  • 2019The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China83 cited
  • 2020Challenging Global Group Audits: The Perspective of US Group Audit Leads*74 cited
  • 2019A review of derivatives research in accounting and suggestions for future work73 cited
  • 2020Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*71 cited
  • 2017To Share or Not to Share: The Importance of Peer Firm Similarity to Auditor Choice68 cited
  • 2017Client Deadline Concentration in Audit Offices and Audit Quality65 cited
  • 2021How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research62 cited
  • 2019It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up58 cited
  • 2018Auditor-client geographic proximity and audit report timeliness58 cited
  • 2022Audit quality and digitalization: some insights from theItalian context54 cited
  • 2022Peer Effects and Disclosure Timing: Evidence from Earnings Announcements39 cited
  • 2017Do Approaching Deadlines Influence Auditors' Materiality Assessments?37 cited
  • 2022Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market35 cited