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The impact of PCAOB international registration on audit quality and audit fees: Evidence from China
16 references·0 citing·32 second hop
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China (2022)The impact of PCAOB international registr…Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China (2009)Ownership concentration, fore…Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)Market and Political/Regulato…Audit Quality and Properties of Analyst Earnings Forecasts (2008)Audit Quality and Properties …Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)Audit Fees: A Meta‐analysis o…Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does Auditor Quality and Tenu…Can foreign firms bond themselves effectively by renting U.S. securities laws? (2004)Can foreign firms bond themse…Management's Incentives to Avoid Negative Earnings Surprises (2002)Management's Incentives to Av…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? (1997)Do Stock Prices Fully Reflect…Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)Do Stock Prices Fully Reflect…Auditor size and audit quality (1981)Auditor size and audit qualityAuditor independence, ‘low balling’, and disclosure regulation (1981)Auditor independence, ‘low ba…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Large Shareholders and Corporate Control (1986)A Survey of Corporate Governance (1997)Law and Finance (1998)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)The Brain Gain of Corporate Boards: Evidence from China (2014)Corporate Governance in China: A Survey (2020)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)A review of archival auditing research (2014)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Debt covenant violation and manipulation of accruals (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The economic implications of corporate financial reporting (2005)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Editor's Choice Digesting Anomalies: An Investment ApproachInvestor Psychology and Asset Pricing (2001)… and the Cross-Section of Expected Returns (2015)Corporate governance, accounting and finance: A review (2010)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
  • 1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
  • 1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
  • 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
  • 2002Management's Incentives to Avoid Negative Earnings Surprises1,615 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2009Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity: Evidence from China1,241 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited
  • 2004Can foreign firms bond themselves effectively by renting U.S. securities laws?615 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 2004

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Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues
576 cited
  • 2009Market and Political/Regulatory Perspectives on the Recent Accounting Scandals484 cited
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