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Can Critical Audit Matters Be a Signal of Poor Accruals Quality?
16 references·2 citing·34 second hop
Can Critical Audit Matters Be a Signal of Poor Accruals Quality? (2024)Can Critical Audit Matters Be a Signal of…Incorrect Inferences When Using Residuals as Dependent Variables (2018)Incorrect Inferences When Usi…A review of archival auditing research (2014)A review of archival auditing…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…The market pricing of accruals quality (2005)The market pricing of accrual…Accrual reliability, earnings persistence and stock prices (2005)Accrual reliability, earnings…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings (2002)GAAP versus The Street: An Em…Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Discussion of the Quality of …The relation between earnings and cash flows (1998)The relation between earnings…Industry costs of equity (1997)Industry costs of equityAccounting earnings and cash flows as measures of firm performance (1994)Accounting earnings and cash …The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The investment opportunity se…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters (2025)Does tax enforcement inform a…Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes (2025)Do Country Differences Matter…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility (2011)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Is Earnings Quality Associated with Corporate Social Responsibility? (2012)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Higher market valuation of companies with a small board of directors (1996)Corporate governance, chief executive officer compensation, and firm performance (1999)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)How do family ownership, control and management affect firm value? (2005)Measuring Geopolitical Risk (2022)Risk, Return, and Equilibrium: Empirical Tests (1973)How does financial reporting quality relate to investment efficiency? (2009)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Detecting Earnings Management. (1995)Earnings management and investor protection: an international comparison (2003)Detecting Earnings Management (2012)Corporate social responsibility and access to finance (2013)Performance matched discretionary accrual measures (2005)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)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1997Industry costs of equity5,793 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1992The investment opportunity set and corporate financing, dividend, and compensation policies3,591 cited
  • 2014A review of archival auditing research3,184 cited
  • 2005The market pricing of accruals quality3,101 cited
  • 1994Accounting earnings and cash flows as measures of firm performance2,584 cited
  • 2008Analyst coverage and earnings management1,826 cited
  • 2002Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors1,615 cited
  • 1998The relation between earnings and cash flows1,552 cited
  • 2005Accrual reliability, earnings persistence and stock prices1,495 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings

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819 cited
  • 2018Incorrect Inferences When Using Residuals as Dependent Variables702 cited
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    • 2025Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters10 cited
    • 2025Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes10 cited