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Superstition, Risk Aversion, and Audit Quality: Evidence from China
16 references·0 citing·43 second hop
Superstition, Risk Aversion, and Audit Quality: Evidence from China (2024)Superstition, Risk Aversion, and Audit Qu…Using and Interpreting Fixed Effects Models (2023)Using and Interpreting Fixed …A review of archival auditing research (2014)A review of archival auditing…The separation of ownership and control and corporate tax avoidance (2013)The separation of ownership a…Do Individual Auditors Affect Audit Quality? Evidence from Archival Data (2013)Do Individual Auditors Affect…Regulatory focus and work-related outcomes: A review and meta-analysis. (2012)Regulatory focus and work-rel…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…Internal control and management guidance (2009)Internal control and manageme…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…A Dual-Self Model of Impulse Control (2006)A Dual-Self Model of Impulse …Performance matched discretionary accrual measures (2005)Performance matched discretio…The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements* (2004)The Circumstances and Legal C…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Shredded Reputation: The Cost of Audit Failure (2002)Shredded Reputation: The Cost…Auditor changes and discretionary accruals (1998)Auditor changes and discretio…Emotional responses to goal attainment: Strength of regulatory focus as moderator. (1997)Emotional responses to goal a…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Accounting Accruals and Auditor Reporting Conservatism* (1999)Research design issues in earnings management studies (2000)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Risk, Return, and Equilibrium: Empirical Tests (1973)Auditor size and audit quality (1981)Do school ties between auditors and client executives influence audit outcomes? (2015)Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching (2016)A Review of the Archival Literature on Audit Partners (2017)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)Law and Finance (1998)Investor protection and corporate governance (2000)IFRS Adoption and Accounting Quality: A Review (2007)Assurance on Sustainability Reports: An International Comparison (2009)A Framework for Understanding and Researching Audit Quality (2011)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Earnings management and investor protection: an international comparison (2003)The financial reporting environment: Review of the recent literature (2010)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)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)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Golden Eggs and Hyperbolic Discounting (1997)Doing It Now or Later (1999)Time Discounting and Time Preference: A Critical Review (2002)Addiction and Cue-Triggered Decision Processes (2004)Present-Biased Preferences and Credit Card Borrowing (2009)Spontaneous giving and calculated greed (2012)Experimental and Quasi-Experimental Designs for Research (1963)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Power, approach, and inhibition. (2003)Perceived discrimination and health: A meta-analytic review. (2009)Personality and Coping (2009)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2014A review of archival auditing research3,184 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2006A Dual-Self Model of Impulse Control950 cited
  • 1998Auditor changes and discretionary accruals910 cited
  • 1997Emotional responses to goal attainment: Strength of regulatory focus as moderator.876 cited
  • 2013Do Individual Auditors Affect Audit Quality? Evidence from Archival Data775 cited
  • 2012Regulatory focus and work-related outcomes: A review and meta-analysis.727 cited
  • 2009Internal control and management guidance678 cited
  • 2004The Circumstances and Legal Consequences of Non‐GAAP Reporting: Evidence from Restatements*652 cited
  • 2023Using and Interpreting Fixed Effects Models539 cited
  • 2002Shredded Reputation: The Cost of Audit Failure

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514 cited
  • 2013The separation of ownership and control and corporate tax avoidance509 cited
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