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The Impairment of Auditor Credibility: Stock Market Evidence from the Enron-Andersen Saga
16 references·1 citing·32 second hop
The Impairment of Auditor Credibility: Stock Market Evidence from the Enron-Andersen Saga (2003)The Impairment of Auditor Credibility: St…Corporate Financial Distress, Restructuring, and Bankruptcy (2019)Corporate Financial Distress,…Auditor Reputation, Auditor Independence, and the Stock‐Market Impact of Andersen's Indictment on Its Client Firms* (2006)Auditor Reputation, Auditor I…Who Cares about Auditor Reputation?* (2005)Who Cares about Auditor Reput…What do we know about audit quality? (2004)What do we know about audit q…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Shredded Reputation: The Cost of Audit Failure (2002)Shredded Reputation: The Cost…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The Mispricing of Abnormal Accruals (2001)The Mispricing of Abnormal Ac…A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation* (1998)A Comparison of Dividend, Cas…On Persistence in Mutual Fund Performance (1997)On Persistence in Mutual Fund…Detecting Earnings Management. (1995)Detecting Earnings Management.The Cross-Section of Expected Stock Returns (1992)The Cross-Section of Expected…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Andersen and the Market for Lemons in Audit Reports (2006)Andersen and the Market for L…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Common risk factors in the returns on stocks and bonds (1993)Profitability, investment and average returns (2006)A Framework for Understanding and Researching Audit Quality (2011)Detecting Earnings Management (2012)Replicating Anomalies (2018)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Auditor size and audit quality (1981)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Risk, Return, and Equilibrium: Empirical Tests (1973)Multifactor Explanations of Asset Pricing Anomalies (1996)Illiquidity and stock returns: cross-section and time-series effects (2002)A five-factor asset pricing model (2014)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)Accounting earnings and cash flows as measures of firm performance (1994)How does financial reporting quality relate to investment efficiency? (2009)The pricing of discretionary accruals (1996)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)
this work references cited by second hop

References

  • 1997On Persistence in Mutual Fund Performance17,267 cited
  • 1992The Cross-Section of Expected Stock Returns17,251 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2001The Mispricing of Abnormal Accruals1,116 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2002Shredded Reputation: The Cost of Audit Failure514 cited
  • 1998A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation*438 cited
  • 2005Who Cares about Auditor Reputation?*261 cited
  • 2006Auditor Reputation, Auditor Independence, and the Stock‐Market Impact of Andersen's Indictment on Its Client Firms*

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236 cited
  • 2019Corporate Financial Distress, Restructuring, and Bankruptcy159 cited
  • Cited by

    • 2006Andersen and the Market for Lemons in Audit Reports22 cited