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Big 4 auditors, bank earnings management and financial crisis in Africa
16 references·1 citing·47 second hopsampled
Big 4 auditors, bank earnings management and financial crisis in Africa (2021)Big 4 auditors, bank earnings management …Financial Crisis And Earnings Management: The European Evidence (2014)Financial Crisis And Earnings…Bank profitability during recessions (2012)Bank profitability during rec…Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking (2012)Accounting discretion, loan l…Auditor reputation and earnings management: International evidence from the banking industry (2010)Auditor reputation and earnin…Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Audit Quality, Corporate Gove…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Bank profitability and the business cycle (2008)Bank profitability and the bu…Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions (2003)Managerial Incentives for Inc…Earnings Management Response to Debt Covenant Violations and Debt Restructuring (2002)Earnings Management Response …The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Value of Auditor Assurance: Evidence from Loan Pricing (1998)The Value of Auditor Assuranc…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Political cost incentives for earnings management in the cable television industry (1997)Political cost incentives for…Annual bonus schemes and the manipulation of earnings (1995)Annual bonus schemes and the …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…How do auditor attributes affect bank earnings management? Evidence from Africa (2023)How do auditor attributes aff…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? 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(1995)Research design issues in earnings management studies (2000)Financial accounting information, organizational complexity and corporate governance systems (2003)Are Socially Responsible Managers Really Ethical? 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(2011)Journal of Financial Services Research (2013)Do ESG scores effect bank risk taking and value? Evidence from European banks (2020)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)The economic implications of corporate financial reporting (2005)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)
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References

  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1995Annual bonus schemes and the manipulation of earnings1,137 cited
  • 2008Bank profitability and the business cycle801 cited
  • 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
  • 2009Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis603 cited
  • 1998The Value of Auditor Assurance: Evidence from Loan Pricing417 cited
  • 2002Earnings Management Response to Debt Covenant Violations and Debt Restructuring277 cited
  • 1997Political cost incentives for earnings management in the cable television industry266 cited
  • 2003Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions257 cited
  • 2010Auditor reputation and earnings management: International evidence from the banking industry253 cited
  • 2014

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Financial Crisis And Earnings Management: The European Evidence
240 cited
  • 2012Bank profitability during recessions205 cited
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    • 2023How do auditor attributes affect bank earnings management? Evidence from Africa19 cited