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The impact of audit quality on real earnings management in the UK context
16 references·3 citing·34 second hopsampled
The impact of audit quality on real earnings management in the UK context (2021)The impact of audit quality on real earni…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Panel Data Models With Interactive Fixed Effects (2009)Panel Data Models With Intera…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The economic implications of corporate financial reporting (2005)The economic implications of …What do we know about audit quality? (2004)What do we know about audit q…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The relation between earnings and cash flows (1998)The relation between earnings…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Auditor size and audit quality (1981)Auditor size and audit qualityAudit committee effectiveness, audit quality and earnings management: evidence from Ghana (2024)Audit committee effectiveness…Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings (2023)Audit Quality, Institutional …The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions (2022)The impact of board character…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)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)The Impact of Religion on Financial Reporting Irregularities (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Performance matched discretionary accrual measures (2005)A review of tax research (2010)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2009Panel Data Models With Interactive Fixed Effects1,685 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited

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2004
What do we know about audit quality?
1,281 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • Cited by

    • 2024Audit committee effectiveness, audit quality and earnings management: evidence from Ghana45 cited
    • 2022The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions44 cited
    • 2023Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings23 cited