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The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran
16 references·3 citing·39 second hop
The Effect of Mandatory Audit Firm Rotation on Earnings Management and Audit Fees: Evidence from Iran (2022)The Effect of Mandatory Audit Firm Rotati…Audit quality, debt financing, and earnings management: Evidence from Jordan (2017)Audit quality, debt financing…The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market (2014)The Effect of Mandatory Audit…Is Enhanced Audit Quality Associated with Greater Real Earnings Management? (2011)Is Enhanced Audit Quality Ass…Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings (2008)Accrual-Based and Real Earnin…The Impact of the Malaysian Code on Corporate Governance: Compliance, Institutional Investors and Stock Performance (2007)The Impact of the Malaysian C…The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context (2007)The Impact of Audit Committee…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Auditor Tenure and Perceptions of Audit Quality (2005)Auditor Tenure and Perception…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…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…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…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The moderating role of board diversity on the relationship between ownership structure and real earnings management (2024)The moderating role of board …Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market (2023)Is earnings management impact…How do auditor attributes affect bank earnings management? Evidence from Africa (2023)How do auditor attributes aff…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)The economic implications of corporate financial reporting (2005)Auditor independence, ‘low balling’, and disclosure regulation (1981)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Audit Committee Composition and Auditor Reporting (2000)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Auditor size and audit quality (1981)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)A Framework for Understanding and Researching Audit Quality (2011)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)Debt covenant violation and manipulation of accruals (1994)Corporate Disclosure Policy and Analyst Behavior. (1996)Specification Tests in Econometrics (1978)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)Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Performance matched discretionary accrual measures (2005)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)An Empirical Evaluation of Accounting Income Numbers (1968)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2008Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings2,489 cited
  • 2002The rewards to meeting or beating earnings expectations1,706 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2005Auditor Tenure and Perceptions of Audit Quality787 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
  • 2011Is Enhanced Audit Quality Associated with Greater Real Earnings Management?403 cited
  • 2017Audit quality, debt financing, and earnings management: Evidence from Jordan207 cited
  • 2007The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an empirical study in the Spanish context200 cited
  • 2014

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The Effect of Mandatory Audit Firm Rotation on Audit Quality and Audit Fees: Empirical Evidence from the Korean Audit Market
192 cited
  • 2007The Impact of the Malaysian Code on Corporate Governance: Compliance, Institutional Investors and Stock Performance176 cited
  • Cited by

    • 2024The moderating role of board diversity on the relationship between ownership structure and real earnings management20 cited
    • 2023How do auditor attributes affect bank earnings management? Evidence from Africa19 cited
    • 2023Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market14 cited