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Do auditors react to real earnings management?
16 references·0 citing·26 second hop
Do auditors react to real earnings management? (2021)Do auditors react to real earnings manage…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks* (2010)The Relation Between Earnings…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…Audit effort and earnings management (2007)Audit effort and earnings man…The economic implications of corporate financial reporting (2005)The economic implications of …Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)Economic Effects of Tightenin…A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences (2005)A Temporal Analysis of Quarte…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…The rewards to meeting or beating earnings expectations (2002)The rewards to meeting or bea…Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices (2002)Does Meeting Earnings Expecta…Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …Earnings Management to Exceed Thresholds (1999)Earnings Management to Exceed…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…An Empirical Evaluation of Accounting Income Numbers (1968)Prospect theory: An analysis of decision under risk (1988)Earnings management and investor protection: an international comparison (2003)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Overvaluation and the Choice of Alternative Earnings Management Mechanisms (2011)The Impact of Religion on Financial Reporting Irregularities (2011)Managing for the Moment: The Role of Earnings Management via Real Activities versus Accruals in SEO Valuation (2015)Prospect Theory: An Analysis of Decision under Risk (1979)Detecting Earnings Management. (1995)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)A review of archival auditing research (2014)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Corporate financing and investment decisions when firms have information that investors do not have (1984)The financial reporting environment: Review of the recent literature (2010)Performance matched discretionary accrual measures (2005)A review of tax research (2010)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)Opaque financial reports, R2, and crash risk☆ (2009)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1999Earnings Management to Exceed Thresholds2,764 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*1,418 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
  • 2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices769 cited
  • 2005A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences698 cited
  • 2007Audit effort and earnings management

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695 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
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