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Audit quality and earnings management: evidence from rural and community banks in an emerging economy
16 references·1 citing·43 second hopsampled
Audit quality and earnings management: evidence from rural and community banks in an emerging economy (2025)Audit quality and earnings management: ev…Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Accounting Conservatism and S…Endogeneity and the dynamics of internal corporate governance (2012)Endogeneity and the dynamics …National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Performance matched discretionary accrual measures (2005)Performance matched discretio…Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? (2005)Board Monitoring and Earnings…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …Auditor Industry Specialization and Earnings Quality (2003)Auditor Industry Specializati…Errors in Estimating Accruals: Implications for Empirical Research (2002)Errors in Estimating Accruals…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Managerial ownership, accounting choices, and informativeness of earnings (1995)Managerial ownership, account…Evidence of Earnings Management from the Provision for Bad Debts (1988)Evidence of Earnings Manageme…Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Agency Problems, Auditing, an…Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…From words to stock liquidity: Python analysis of Arabic narrative reporting tone and earnings management practices (2026)From words to stock liquidity…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)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)Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure (1979)Institutions (1991)Legislative leviathan: party government in the House (1993)Capital markets research in accounting (2001)Big 4 Office Size and Audit Quality (2009)Separation of Ownership and Control (1983)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Equity Incentives and Earnings Management (2005)Earnings Management During Import Relief Investigations (1991)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Initial conditions and moment restrictions in dynamic panel data models (1998)Econometric Analysis of Cross Section and Panel Data (2001)Do women directors improve firm performance in China? (2013)Corporate social responsibility and stock price crash risk (2014)On the Foundations of Corporate Social Responsibility (2016)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Integrative Model Of Organizational Trust (1995)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Agency Problems and the Theory of the Firm (1980)The effect of corporate governance on sustainability disclosure (2010)Female Directors and Earnings Quality* (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management through Real Activities Manipulation (2003)Accounting earnings and cash flows as measures of firm performance (1994)The pricing of discretionary accruals (1996)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Detecting Earnings Management (2012)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2012Endogeneity and the dynamics of internal corporate governance3,018 cited
  • 2002Errors in Estimating Accruals: Implications for Empirical Research1,683 cited
  • 1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
  • 2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited
  • 1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence1,288 cited
  • 2003Auditor Industry Specialization and Earnings Quality1,206 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited

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2014
Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence
1,044 cited
  • 1988Evidence of Earnings Management from the Provision for Bad Debts920 cited
  • Cited by

    • 2026From words to stock liquidity: Python analysis of Arabic narrative reporting tone and earnings management practices10 cited