SZodixStudyAcademic Library
DashboardShelvesOpen accessMy libraryInboxNotesWriteLearnAlerts
More
Ask your libraryNotificationsQuick citeReview
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The impact of audit characteristics, audit fees on classification shifting: evidence from Germany
16 references·7 citing·35 second hopsampled
The impact of audit characteristics, audit fees on classification shifting: evidence from Germany (2022)The impact of audit characteristics, audi…Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management (2011)Evidence on the Trade-Off bet…Performance matched discretionary accrual measures (2005)Performance matched discretio…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Earnings Management through Real Activities Manipulation (2003)Earnings Management through R…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Earnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Are Selling, General, and Administrative Costs “Sticky”? (2003)Are Selling, General, and Adm…The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The Relation between Auditors…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Agency costs of free cash flow, corporate finance, and takeovers (1996)Agency costs of free cash flo…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The impact of remote auditing on audit quality: the moderating role of technology readiness (2024)The impact of remote auditing…The impact of corporate governance on debt service obligations: evidence from automobile companies listed on the Tokyo stock exchange (2023)The impact of corporate gover…Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms (2023)Firm governance structures, e…Audit quality and classification shifting: evidence from UK and Germany (2023)Audit quality and classificat…Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100 (2023)Anti-corruption disclosure an…The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector (2022)The relationship between reli…The impact of audit committee effectiveness on firms’ outcomes in China: a systematic review (2022)The impact of audit committee…Separation of Ownership and Control (1983)Earnings Management During Import Relief Investigations (1991)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)Detecting Earnings Management. (1995)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey (2010)GROWTH, BETA AND AGENCY COSTS AS DETERMINANTS OF DIVIDEND PAYOUT RATIOS (1982)Two Agency-Cost Explanations of Dividends (1984)Corporate performance and managerial remuneration (1985)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)What Do We Know about Capital Structure? Some Evidence from International Data (1995)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)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Experimental and Quasi-Experimental Designs for Research (1963)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)A review of tax research (2010)Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)The ultimate ownership of Western European corporations (2002)Law, finance, and economic growth in China (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1996Agency costs of free cash flow, corporate finance, and takeovers9,308 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 2011Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management2,298 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 2002

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
1,649 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • Cited by

    • 2023Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 10043 cited
    • 2023Firm governance structures, earnings management, and carbon emission disclosures in Chinese high‐polluting firms40 cited
    • 2022The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector39 cited
    • 2023The impact of corporate governance on debt service obligations: evidence from automobile companies listed on the Tokyo stock exchange32 cited
    • 2022The impact of audit committee effectiveness on firms’ outcomes in China: a systematic review30 cited
    • 2024The impact of remote auditing on audit quality: the moderating role of technology readiness24 cited
    • 2023Audit quality and classification shifting: evidence from UK and Germany24 cited