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Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management
16 references·4 citing·47 second hop
Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management (2014)Managing audits to manage earnings: The i…Communication and Persuasion: Central and Peripheral Routes to Attitude Change (2015)Communication and Persuasion:…Internal Control: Integrated Framework (2014)Internal Control: Integrated …Detecting Earnings Management: A New Approach (2011)Detecting Earnings Management…Development of a Scale to Measure Professional Skepticism (2010)Development of a Scale to Mea…A Model and Literature Review of Professional Skepticism in Auditing (2009)A Model and Literature Review…Audit effort and earnings management (2007)Audit effort and earnings man…The economic implications of corporate financial reporting (2005)The economic implications of …Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts* (2004)Last‐Chance Earnings Manageme…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms (2000)Fraudulent Financial Reportin…Heuristics and biases: Expertise and task realism in auditing. (1991)Heuristics and biases: Expert…Do analysts' earnings forecasts incorporate information in prior stock price changes? (1991)Do analysts' earnings forecas…Communication and Persuasion: Central and Peripheral Routes to Attitude Change (1988)Communication and Persuasion:…Distraction can enhance or reduce yielding to propaganda: Thought disruption versus effort justification. (1976)Distraction can enhance or re…On resistance to persuasive communications. (1964)On resistance to persuasive c…The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting (2019)The Unintended Consequences o…Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia (2019)Determinants of Financial Rep…Investors' Processing of Financial Communications: A Persuasion Perspective (2018)Investors' Processing of Fina…External Auditors' Judgment and Decision Making: An Audit Process Task Analysis (2018)External Auditors' Judgment a…Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers (2008)Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts* (2009)Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Detecting Earnings Management. 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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2015Communication and Persuasion: Central and Peripheral Routes to Attitude Change4,993 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 1988Communication and Persuasion: Central and Peripheral Routes to Attitude Change1,011 cited
  • 2014Internal Control: Integrated Framework774 cited
  • 2007Audit effort and earnings management695 cited
  • 2011Detecting Earnings Management: A New Approach676 cited
  • 2009A Model and Literature Review of Professional Skepticism in Auditing675 cited
  • 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*620 cited
  • 1976Distraction can enhance or reduce yielding to propaganda: Thought disruption versus effort justification.611 cited
  • 2010Development of a Scale to Measure Professional Skepticism475 cited
  • 1991Do analysts' earnings forecasts incorporate information in prior stock price changes?471 cited
  • 1964

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

On resistance to persuasive communications.
456 cited
  • 1991Heuristics and biases: Expertise and task realism in auditing.437 cited
  • Cited by

    • 2019Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia26 cited
    • 2018Investors' Processing of Financial Communications: A Persuasion Perspective26 cited
    • 2019The Unintended Consequences of Material Weakness Reporting on Auditors' Acceptance of Aggressive Client Reporting20 cited
    • 2018External Auditors' Judgment and Decision Making: An Audit Process Task Analysis18 cited