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Big 4 Office Political Connections and Client Restatements
16 references·0 citing·28 second hop
Big 4 Office Political Connections and Client Restatements (2020)Big 4 Office Political Connections and Cl…A review of archival auditing research (2014)A review of archival auditing…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…The quality of accounting information in politically connected firms (2010)The quality of accounting inf…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…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…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …Corporate Political Strategy Formulation: A Model of Approach, Participation, and Strategy Decisions (1999)Corporate Political Strategy …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Positive Accounting Theory (1985)Positive Accounting TheoryTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …The Theory of Economic Regulation (1971)The Theory of Economic Regula…Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)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)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)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Auditor size and audit quality (1981)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The Regulation of Entry (2000)The great reversals: the politics of financial development in the twentieth century (2003)Politically Connected Firms (2006)
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References

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  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2014A review of archival auditing research3,184 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 1999Corporate Political Strategy Formulation: A Model of Approach, Participation, and Strategy Decisions1,611 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 2009Big 4 Office Size and Audit Quality

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1,276 cited
  • 2010The quality of accounting information in politically connected firms1,186 cited
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