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Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements
16 references·1 citing·44 second hop
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements (2021)Auditor Responses to and Prevention of No…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…Information and the Cost of Capital (2004)Information and the Cost of C…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Evidence from Auditors about …Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…Smoothing income in anticipation of future earnings (1997)Smoothing income in anticipat…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Third-Party Auditor Liability and Financial Restatements (2022)Third-Party Auditor Liability…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)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Determinants of weaknesses in internal control over financial reporting (2007)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)Detecting Earnings Management. (1995)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Why Firms Voluntarily Disclose Bad News (1994)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Cost to Firms of Cooking the Books (2008)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The role of information and financial reporting in corporate governance and debt contracting (2010)Who Blows the Whistle on Corporate Fraud? (2010)The Pricing of Audit Services: Theory and Evidence (1980)A Survey of Corporate Governance (1997)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Corporate governance, accounting and finance: A review (2010)Separation of Ownership and Control (1983)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The effects of corporate governance on firms’ credit ratings (2006)Continuous Auctions and Insider Trading (1985)The Cross-Section of Expected Stock Returns (1992)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)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)
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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1991Disclosure, Liquidity, and the Cost of Capital3,828 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2002Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions1,044 cited
  • 2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • 1997

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Smoothing income in anticipation of future earnings
913 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • Cited by

    • 2022Third-Party Auditor Liability and Financial Restatements21 cited