SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Audit fees, audit report lag and abnormal tone: evidence from China
16 references·1 citing·45 second hop
Audit fees, audit report lag and abnormal tone: evidence from China (2022)Audit fees, audit report lag and abnormal…Earnings management and annual report readability (2016)Earnings management and annua…Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching (2016)Do Client Characteristics Rea…Tone Management (2013)Tone ManagementWhen Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Textual Analysis of Corporate Disclosures: A Survey of the Literature (2011)Textual Analysis of Corporate…Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A (2011)Managers' Use of Language Acr…Earnings conference calls and stock returns: The incremental informativeness of textual tone (2011)Earnings conference calls and…Disclosure Tone and Shareholder Litigation (2011)Disclosure Tone and Sharehold…Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language* (2011)Beyond the Numbers: Measuring…The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach (2010)The Information Content of Fo…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?* (2000)Voluntary Disclosure and Equi…The impact of improved auditor independence on audit market concentration in China (1999)The impact of improved audito…Accounting Accruals and Auditor Reporting Conservatism* (1999)Accounting Accruals and Audit…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Negative Press Coverage, Litigation Risk, and Audit Opinions in China (2014)Negative Press Coverage, Liti…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)Internal governance structures and earnings management (2005)Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate Disclosure Policy and Analyst Behavior. (1996)Disclosure level and the cost of equity capital. (1997)Sustainable Development and Corporate Performance: A Study Based on the Dow Jones Sustainability Index (2007)An Organizational Approach to Comparative Corporate Governance: Costs, Contingencies, and Complementarities (2008)Are Investors Influenced By How Earnings Press Releases Are Written? (2008)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Text as Data (2019)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Content Analysis: An Introduction to its Methodology. (1984)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)… and the Cross-Section of Expected Returns (2015)Manager sentiment and stock returns (2018)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)Readability of 10‐K Reports and Stock Price Crash Risk (2018)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Textual Analysis in Finance (2020)Corporate governance, chief executive officer compensation, and firm performance (1999)The economic implications of corporate financial reporting (2005)Wisdom of Crowds: The Value of Stock Opinions Transmitted Through Social Media (2014)Linguistic style and crowdfunding success among social and commercial entrepreneurs (2017)The market pricing of accruals quality (2005)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The effect of manager-specific optimism on the tone of earnings conference calls (2014)Speaking of the short-term: disclosure horizon and managerial myopia (2015)
this work references cited by second hop

References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 2010The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach1,374 cited
  • 2000Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*897 cited
  • 1999Accounting Accruals and Auditor Reporting Conservatism*877 cited
  • 2013Tone Management862 cited
  • 2016Earnings management and annual report readability799 cited
  • 2011Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language*699 cited
  • 2011Earnings conference calls and stock returns: The incremental informativeness of textual tone673 cited
  • 1999The impact of improved auditor independence on audit market concentration in China664 cited
  • 2011Textual Analysis of Corporate Disclosures: A Survey of the Literature605 cited
  • 2011Disclosure Tone and Shareholder Litigation597 cited
  • 2011Managers' Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases Versus MD&A577 cited

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

2001
Additional Evidence on Audit Report Lag
501 cited
  • 2016Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching405 cited
  • Cited by

    • 2014Negative Press Coverage, Litigation Risk, and Audit Opinions in China11 cited