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Do companies try to conceal financial misstatements through auditor shopping?
16 references·0 citing·37 second hop
Do companies try to conceal financial misstatements through auditor shopping? (2021)Do companies try to conceal financial mis…Predicting Material Accounting Misstatements* (2011)Predicting Material Accountin…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…The Cost to Firms of Cooking the Books (2008)The Cost to Firms of Cooking …Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Analyst coverage and earnings management (2008)Analyst coverage and earnings…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Do investors overvalue firms with bloated balance sheets? (2004)Do investors overvalue firms …Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…The Balance Sheet as an Earnings Management Constraint (2002)The Balance Sheet as an Earni…Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Do Non–Audit Service Fees Imp…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Earnings Management During Import Relief Investigations (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)The Nature of the Firm (1937)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Why Firms Voluntarily Disclose Bad News (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)Positive Accounting Theory (1985)The market pricing of accruals quality (2005)When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)Crime and Punishment: An Economic Approach (1968)The effect of capital structure on a firm's liquidation decision (1984)Who Blows the Whistle on Corporate Fraud? (2008)The Impact of Religion on Financial Reporting Irregularities (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Auditor size and audit quality (1981)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The effects of corporate governance on firms’ credit ratings (2006)Determinants of weaknesses in internal control over financial reporting (2007)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)The role of information and financial reporting in corporate governance and debt contracting (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 2008The Cost to Firms of Cooking the Books1,315 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2002The Balance Sheet as an Earnings Management Constraint909 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover

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903 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2004Do investors overvalue firms with bloated balance sheets?805 cited
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