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Audit committee, external audit and accounting conservatism: Does company’s growth matter?
16 references·0 citing·37 second hop
Audit committee, external audit and accounting conservatism: Does company’s growth matter? (2022)Audit committee, external audit and accou…Estimation and empirical properties of a firm-year measure of accounting conservatism (2009)Estimation and empirical prop…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …The Information Role of Conservatism (2008)The Information Role of Conse…Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000)The changing time-series prop…Does size matter? The influence of large clients on office-level auditor reporting decisions (2000)Does size matter? The influen…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…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Shareholder Litigation and Corporate Disclosures (1994)Shareholder Litigation and Co…Positive Accounting Theory (1985)Positive Accounting TheoryAgency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Auditor size and audit quality (1981)Auditor size and audit qualityDeterminants of corporate borrowing (1977)Determinants of corporate bor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)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)Why Firms Voluntarily Disclose Bad News (1994)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2006)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Earnings Management through Real Activities Manipulation (2003)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)Risk, Return, and Equilibrium: Empirical Tests (1973)The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings (2010)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)On financial contracting (1979)The information content of losses (1995)The financial reporting environment: Review of the recent literature (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1977Determinants of corporate borrowing13,160 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
  • 2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
  • 1994Shareholder Litigation and Corporate Disclosures1,351 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2000Does size matter? The influence of large clients on office-level auditor reporting decisions1,191 cited
  • 2008

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The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*
1,125 cited
  • 2008The Information Role of Conservatism1,115 cited
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