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The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals
16 references·8 citing·43 second hop
The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary Accruals (2021)The Moderating Effect of Audit Quality on…Econometric Analysis of Panel Data (2021)Econometric Analysis of Panel…Audit quality, debt financing, and earnings management: Evidence from Jordan (2017)Audit quality, debt financing…Audit quality and earnings management: evidence from Jordan (2016)Audit quality and earnings ma…Corporate cash holdings: Causes and consequences (2015)Corporate cash holdings: Caus…Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Audit Quality, Corporate Gove…Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008)Earnings Management and Audit…Performance matched discretionary accrual measures (2005)Performance matched discretio…Market Consequences of Earnings Management in Response to Security Regulations in China (2005)Market Consequences of Earnin…Earnings management, surplus free cash flow, and external monitoring (2004)Earnings management, surplus …Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Detecting Earnings Management. (1995)Detecting Earnings Management.Free Cash Flow and Stockholder Gains in Going Private Transactions (1989)Free Cash Flow and Stockholde…Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data (1989)Consistent Covariance Matrix …Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency Costs of Free Cash Flo…Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutionalized Organizatio…Environmental, social and governance (ESG) disclosure quality in developing countries: evidence from the ASEAN region (2025)Environmental, social and gov…RETRACTED: The role of metaverse and blockchain in enhancing digital Islamic finance: empirical perspective (2024)RETRACTED: The role of metave…Corporate performance modeling through disclosure quality at the level of developing countries in Southeast Asia (2024)Corporate performance modelin…Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market (2023)Mediating influence of earnin…Environmental, social, and governance ( ESG ) disclosure, earnings management and cash holdings: Evidence from a European context (2023)Environmental, social, and go…Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a developing economy (2023)Does information asymmetry me…Internal corporate governance mechanisms and earnings manipulation practices in MENA countries (2022)Internal corporate governance…Critical success factors of cloud enterprise resource planning systems and financial performance: Evidence from emerging markets (2022)Critical success factors of c…Econometric Models for Count Data with an Application to the Patents-R&D Relationship (1984)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Pooled Mean Group Estimation of Dynamic Heterogeneous Panels (1999)Econometric Analysis of Cross Section and Panel Data (2001)Introductory Econometrics for Finance (2008)The Social Construction of Reality (1967)Organizational Control: Two Functions (1975)Educational Organizations as Loosely Coupled Systems (1976)Managing Legitimacy: Strategic and Institutional Approaches (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A test of the free cash flow hypothesis (1991)Interorganizational Imitation: The Impact of Interlocks on Corporate Acquisition Activity (1993)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate Social Responsibility as a Conflict Between Shareholders (2010)The capital asset pricing model: Some empirical tests (1972)Measuring security price performance (1980)Using daily stock returns (1985)Estimating the Impact of State Policies and Institutions with Mixed-Level Data (2007)Spatial Panel Data Models (2013)Personality and physical activity: A systematic review and meta-analysis (2014)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Earnings management and investor protection: an international comparison (2003)Corporate governance, accounting and finance: A review (2010)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Female directors and earnings management: Evidence from UK companies (2015)Earnings Management During Import Relief Investigations (1991)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)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Mispricing of Abnormal Accruals (2001)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Politicians and the IPO decision: The impact of impending political promotions on IPO activity in China (2013)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)A Survey of Corporate Governance (1997)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)
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References

  • 1977Institutionalized Organizations: Formal Structure as Myth and Ceremony28,271 cited
  • 1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers17,216 cited
  • 2021Econometric Analysis of Panel Data15,089 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1989Free Cash Flow and Stockholder Gains in Going Private Transactions1,097 cited
  • 1989Consistent Covariance Matrix Estimation with Cross-Sectional Dependence and Heteroskedasticity in Financial Data621 cited
  • 2009Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis603 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
  • 2008Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market392 cited
  • 2004Earnings management, surplus free cash flow, and external monitoring386 cited
  • 2005Market Consequences of Earnings Management in Response to Security Regulations in China256 cited
  • 2017Audit quality, debt financing, and earnings management: Evidence from Jordan207 cited

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2015
Corporate cash holdings: Causes and consequences
194 cited
  • 2016Audit quality and earnings management: evidence from Jordan175 cited
  • Cited by

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    • 2025Environmental, social and governance (ESG) disclosure quality in developing countries: evidence from the ASEAN region34 cited
    • 2024RETRACTED: The role of metaverse and blockchain in enhancing digital Islamic finance: empirical perspective25 cited
    • 2024Corporate performance modeling through disclosure quality at the level of developing countries in Southeast Asia24 cited
    • 2023Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market24 cited
    • 2022Internal corporate governance mechanisms and earnings manipulation practices in MENA countries18 cited
    • 2022Critical success factors of cloud enterprise resource planning systems and financial performance: Evidence from emerging markets17 cited
    • 2023Does information asymmetry mediate the relationship between voluntary disclosure and cost of capital? Evidence from a developing economy17 cited