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Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover
16 references·1 citing·43 second hop
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover (2021)Auditors’ response to corporate fraud: ev…Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature (2018)Financial reporting fraud and…The Consequences to Managers for Financial Misrepresentation (2013)The Consequences to Managers …Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…Audit Office Size, Audit Quality, and Audit Pricing (2010)Audit Office Size, Audit Qual…The consequences to managers for financial misrepresentation (2008)The consequences to managers …Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Evidence on the Audit Risk Mo…Audit effort and earnings management (2007)Audit effort and earnings man…The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)The Role of Accruals in Asymm…The Antecedents and Consequences of Top Management Fraud (2005)The Antecedents and Consequen…Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Performance matched discretionary accrual measures (2005)Performance matched discretio…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)Earnings Manipulation Risk, C…Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Auditor Conservatism, Asymmet…Auditor resignations: clientele effects and legal liability (2000)Auditor resignations: cliente…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US (2022)Are female CFOs more ethical …Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers (2008)Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts* (2009)Audited Financial Reporting and Voluntary Disclosure as Complements: A Test of the Confirmation Hypothesis (2011)Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Founding Family Ownership and Earnings Quality (2006)Financial fraud, director reputation, and shareholder wealth (2007)Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide (2012)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The market pricing of accruals quality (2005)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)Internal control and management guidance (2009)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)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)Audit committee, board of director characteristics, and earnings management (2002)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* (2010)Corporate governance, accounting and finance: A review (2010)Risk, Return, and Equilibrium: Empirical Tests (1973)Managerial Ability and Earnings Quality (2012)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Management ownership and market valuation (1988)Political connections and SEC enforcement (2014)How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk (2017)OECD Employment Outlook 2019 (2019)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Outside directors and CEO turnover (1988)Higher market valuation of companies with a small board of directors (1996)What Works in Securities Laws? (2006)Do the SEC's enforcement preferences affect corporate misconduct? (2011)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Blockholder Trading, Market Efficiency, and Managerial Myopia (2009)The role of information and financial reporting in corporate governance and debt contracting (2010)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 2006The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition1,117 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2008The consequences to managers for financial misrepresentation795 cited
  • 2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
  • 2007Audit effort and earnings management695 cited
  • 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
  • 2010Audit Office Size, Audit Quality, and Audit Pricing610 cited
  • 2000Auditor resignations: clientele effects and legal liability592 cited
  • 2005The Antecedents and Consequences of Top Management Fraud552 cited
  • 2013The Consequences to Managers for Financial Misrepresentation533 cited
  • 2003

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Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*
497 cited
  • 2018Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature424 cited
  • Cited by

    • 2022Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US28 cited