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The role of individual audit partners for narrative disclosures
16 references·2 citing·43 second hop
The role of individual audit partners for narrative disclosures (2021)The role of individual audit partners for…The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)The evolution of 10-K textual…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…The Benefits of Financial Statement Comparability (2011)The Benefits of Financial Sta…Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)Do CFOs Have Style? An Empiri…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications (2010)Large‐Sample Evidence on Firm…National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Audit Research after Sarbanes-Oxley (2005)Audit Research after Sarbanes…Managing with Style: The Effect of Managers on Firm Policies (2003)Managing with Style: The Effe…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Human Scale Development Conception Application and Further Reflections (1989)Human Scale Development Conce…Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability (2022)Common Institutional Blockhol…Do Firms Respond to Auditors’ Red Flags? Evidence from the Expanded Audit Report (2020)Do Firms Respond to Auditors’…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Performance matched discretionary accrual measures (2005)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)A Review of the IFRS-Adoption Literature (2015)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The theory and practice of corporate finance: evidence from the field (2001)CEO Overconfidence and Corporate Investment (2005)Women in the boardroom and their impact on governance and performance☆ (2009)What Determines Productivity? (2011)American Economic Review (2019)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Auditor Industry Specialization and Earnings Quality (2003)State ownership, the institutional environment, and auditor choice: Evidence from China (2008)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)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 to avoid earnings decreases and losses (1997)Corporate governance, accounting and finance: A review (2010)Detecting Earnings Management (2012)An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Disclosure level and the cost of equity capital. (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Textual Analysis in Accounting and Finance: A Survey (2016)Text as Data (2019)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Economic growth and quality of life: a threshold hypothesis (1995)Dimensions of Human Development (2002)A framework for mapping and comparing behavioural theories in models of social-ecological systems (2016)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2003Managing with Style: The Effect of Managers on Firm Policies3,921 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2011The Benefits of Financial Statement Comparability1,038 cited
  • 1989Human Scale Development Conception Application and Further Reflections1,038 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation840 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 2005Audit Research after Sarbanes-Oxley678 cited

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2010
Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications
677 cited
  • 2011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*652 cited
  • Cited by

    • 2022Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability23 cited
    • 2020Do Firms Respond to Auditors’ Red Flags? Evidence from the Expanded Audit Report17 cited