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The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting
16 references·1 citing·41 second hopsampled
The Importance of Separating the Probability of Committing and Detecting Misstatements in the Restatement Setting (2022)The Importance of Separating the Probabil…CEO Connectedness and Corporate Fraud (2015)CEO Connectedness and Corpora…A review of archival auditing research (2014)A review of archival auditing…Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements (2013)Relation between Audit Effort…Managerial Ability and Earnings Quality (2012)Managerial Ability and Earnin…Quantifying Managerial Ability: A New Measure and Validity Tests (2011)Quantifying Managerial Abilit…Modeling Ordered Choices (2010)Modeling Ordered ChoicesCan Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…Opaque financial reports, R2, and crash risk☆ (2009)Opaque financial reports, R2,…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…The Contagion Effects of Accounting Restatements (2008)The Contagion Effects of Acco…Performance matched discretionary accrual measures (2005)Performance matched discretio…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Incentives and Penalties Rela…Auditor size and audit quality (1981)Auditor size and audit qualityPartial observability in bivariate probit models (1980)Partial observability in biva…Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion (2023)Reporting misstatements as re…Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)CFOs versus CEOs: Equity incentives and crashes (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate social responsibility and stock price crash risk (2014)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 Effect of Audit Quality on Earnings Management* (1998)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Framework for Understanding and Researching Audit Quality (2011)Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Corporate Environmental Responsibility and the Cost of Capital: International Evidence (2016)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Outside directors and CEO turnover (1988)Stock prices and top management changes (1988)Measuring Securities Litigation Risk (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Tone Management (2013)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)How does financial reporting quality relate to investment efficiency? (2009)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)The pricing of discretionary accruals (1996)Detecting Earnings Management (2012)Measuring the efficiency of decision making units (1978)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)CEO Ability and Management Earnings Forecasts * (2011)Does CSR matter in times of crisis? Evidence from the COVID-19 pandemic (2021)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices* (2011)The impact of narrative disclosure readability on bond ratings and the cost of debt (2017)Green technology progress and total factor productivity of resource-based enterprises: A perspective of technical compensation of environmental regulation (2021)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2014A review of archival auditing research3,184 cited
  • 2009Opaque financial reports, R2, and crash risk☆2,796 cited
  • 2011Quantifying Managerial Ability: A New Measure and Validity Tests1,899 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 2012Managerial Ability and Earnings Quality1,081 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2010Modeling Ordered Choices770 cited
  • 2015CEO Connectedness and Corporate Fraud645 cited
  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
  • 1980Partial observability in bivariate probit models549 cited
  • 2008The Contagion Effects of Accounting Restatements499 cited

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  • 2013Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements442 cited
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    • 2023Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion18 cited