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Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality
16 references·10 citing·41 second hop
Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality (2023)Anti-corruption disclosure quality and ea…Is Earnings Quality Associated with Corporate Social Responsibility? 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(2010)Corporate financing and investment decisions when firms have information that investors do not have (1984)Large Shareholders and Corporate Control (1986)The Cross-Section of Expected Stock Returns (1992)Corporate social responsibility and access to finance (2013)Corporate Sustainability: First Evidence on Materiality (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of archival auditing research (2014)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Towards a Positive Theory of the Determination of Accounting Standards. 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References

  • 1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations33,089 cited
  • 1998Initial conditions and moment restrictions in dynamic panel data models22,547 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Statistics notes: Cronbach's alpha: Table 15,296 cited
  • 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting4,332 cited
  • 2002Introduction3,817 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2012Endogeneity and the dynamics of internal corporate governance3,018 cited
  • 2006The role of environmental disclosures as tools of legitimacy: A research note2,030 cited
  • 2012Is Earnings Quality Associated with Corporate Social Responsibility?

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2,009 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • Cited by

    • 2024Audit committee effectiveness, audit quality and earnings management: evidence from Ghana45 cited
    • 2023Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 10043 cited
    • 2024Corporate Anti‐Corruption Disclosure and Corporate Sustainability Performance in the United Kingdom: Does Sustainability Governance Matter?37 cited
    • 2024Exploring Environmental, Social and Governance research in the wake of COVID‐19: A bibliometric analysis of current trends and recommendations for future research35 cited
    • 2024Corporate social responsibility ( CSR ) and earnings management: A structured literature review with a focus on contextual factors34 cited
    • 2025The Impact of Audit Quality and Female Audit Committee Characteristics on Earnings Management: Evidence from the UK25 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
    • 2025How Do Audit Committee Characteristics Affect the Quality of Financial Information? Evidence From Saudi Arabia and United Arab Emirates Companies19 cited
    • 2025Do Female Directors Matter? Exploring the Link Between Corporate Sustainability Disclosures and Earnings Management in Malaysia18 cited