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An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings
16 references·6 citing·42 second hopsampled
An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings (2018)An Incomplete Audit at the Earnings Annou…A review of archival auditing research (2014)A review of archival auditing…Abnormal Audit Fees and Restatements (2012)Abnormal Audit Fees and Resta…The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)The Value of Financial Statem…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses (2009)The Demand for Financial Stat…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Market reactions to the discl…The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Expanded Disclosures and the Increased Usefulness of Earnings Announcements (2002)Expanded Disclosures and the …Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Forecasting Bankruptcy More A…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Rank-and-file accounting employee compensation and financial reporting quality (2024)Rank-and-file accounting empl…On the Use of Residuals as Dependent Variables (2022)On the Use of Residuals as De…Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship (2021)Releasing Earnings when the A…Earnings announcement delays and implications for the auditor-client relationship (2021)Earnings announcement delays …Corporate Governance Determinants of Financial Restatements: A Meta-Analysis (2020)Corporate Governance Determin…Opportunity Knocks But Once: Delayed Disclosure of Financial Items in Earnings Announcements and Neglect of Earnings News (2017)Opportunity Knocks But Once: …Auditor size and audit quality (1981)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Performance matched discretionary accrual measures (2005)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Debt covenant violation and manipulation of accruals (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Detecting Earnings Management (2012)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)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)The Cross-Section of Expected Stock Returns (1992)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Agency Costs of Overvalued Equity (2005)The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)Who Blows the Whistle on Corporate Fraud? (2010)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Modeling Term Structures of Defaultable Bonds (1999)Forecasting Default with the Merton Distance to Default Model (2008)In Search of Distress Risk (2008)Detecting Earnings Management. (1995)Predicting Material Accounting Misstatements* (2011)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 2014A review of archival auditing research3,184 cited
  • 2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model2,655 cited
  • 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms621 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited

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

2009
The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses
365 cited
  • 2002Expanded Disclosures and the Increased Usefulness of Earnings Announcements354 cited
  • 2012Abnormal Audit Fees and Restatements349 cited
  • Cited by

    • 2024Rank-and-file accounting employee compensation and financial reporting quality35 cited
    • 2020Corporate Governance Determinants of Financial Restatements: A Meta-Analysis35 cited
    • 2017Opportunity Knocks But Once: Delayed Disclosure of Financial Items in Earnings Announcements and Neglect of Earnings News33 cited
    • 2022On the Use of Residuals as Dependent Variables26 cited
    • 2021Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship24 cited
    • 2021Earnings announcement delays and implications for the auditor-client relationship21 cited