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Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation
16 references·4 citing·42 second hopsampled
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation (2020)Examining the Examiners: SEC Error Detect…A review of archival auditing research (2014)A review of archival auditing…Detecting Earnings Management (2012)Detecting Earnings ManagementWhen Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…The Cost to Firms of Cooking the Books (2008)The Cost to Firms of Cooking …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Analyst coverage and earnings management (2008)Analyst coverage and earnings…The Press as a Watchdog for Accounting Fraud (2006)The Press as a Watchdog for A…The economic implications of corporate financial reporting (2005)The economic implications of …Performance matched discretionary accrual measures (2005)Performance matched discretio…The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects (2004)The behaviour of the maximum …Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? (1999)Analyst forecast accuracy: Do…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…Tracking disclosure change trajectories for financial fraud detection (2022)Tracking disclosure change tr…Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters (2022)Regulator Continuity and Deci…Does Financial Statement Comparability Facilitate SEC Oversight?* (2022)Does Financial Statement Comp…State sponsors of terrorism disclosure and SEC financial reporting oversight (2021)State sponsors of terrorism d…Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)Economic Welfare and the Allocation of Resources for Invention (1962)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Income tax evasion: a theoretical analysis (1972)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)Economic Welfare and the Allocation of Resources for Invention (1972)Motivation Crowding Theory: A Survey of Empirical Evidence (2000)Tax Avoidance, Evasion, and Administration (2000)Social License and Environmental Protection: Why Businesses Go Beyond Compliance (2004)Detecting Earnings Management. (1995)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Framework for Understanding and Researching Audit Quality (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Earnings Management During Import Relief Investigations (1991)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)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)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)Positive Accounting Theory (1985)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 1968Crime and Punishment: An Economic Approach1,852 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 1999Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter?1,428 cited
  • 2008The Cost to Firms of Cooking the Books1,315 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2004The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects1,208 cited

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2006
The Press as a Watchdog for Accounting Fraud
1,049 cited

Cited by

  • 2022Tracking disclosure change trajectories for financial fraud detection36 cited
  • 2022Does Financial Statement Comparability Facilitate SEC Oversight?*32 cited
  • 2021State sponsors of terrorism disclosure and SEC financial reporting oversight29 cited
  • 2022Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters24 cited