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Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship
16 references·2 citing·45 second hopsampled
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship (2021)Releasing Earnings when the Audit is Less…A review of archival auditing research (2014)A review of archival auditing…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…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…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …Performance matched discretionary accrual measures (2005)Performance matched discretio…The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…Evidence on the Joint Determination of Audit and Non‐Audit Fees (2003)Evidence on the Joint Determi…Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Do Nonaudit Services Compromi…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Forecasting Bankruptcy More A…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…The market for audit services (1990)The market for audit servicesAn Analysis of Auditor Litigation and Audit Service Quality. (1988)An Analysis of Auditor Litiga…Auditor size and audit quality (1981)Auditor size and audit qualityThe Relationship between Audit Adjustments and Audit Quality in Iraq (2022)The Relationship between Audi…Earnings announcement delays and implications for the auditor-client relationship (2021)Earnings announcement delays …The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)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)Earnings Management During Import Relief Investigations (1991)Debt covenant violation and manipulation of accruals (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Audit committee, board of director characteristics, and earnings management (2002)Corporate governance and firm valuation (2006)The effects of corporate governance on firms’ credit ratings (2006)Female Directors and Earnings Quality* (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)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, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)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)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2014A review of archival auditing research3,184 cited
  • 2001Forecasting Bankruptcy More Accurately: A Simple Hazard Model2,655 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 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
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 1988An Analysis of Auditor Litigation and Audit Service Quality.641 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 2003

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Evidence on the Joint Determination of Audit and Non‐Audit Fees
581 cited
  • 1990The market for audit services448 cited
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    • 2021Earnings announcement delays and implications for the auditor-client relationship21 cited
    • 2022The Relationship between Audit Adjustments and Audit Quality in Iraq14 cited