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Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters
16 references·1 citing·45 second hopsampled
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters (2025)Does tax enforcement inform auditors' ris…Entropy-balanced accruals (2020)Entropy-balanced accrualsNo Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)No Taxation without Informati…A review of archival auditing research (2014)A review of archival auditing…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…On the use of instrumental variables in accounting research (2009)On the use of instrumental va…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Evidence on the Audit Risk Mo…Theft and taxes☆ (2007)Theft and taxes☆Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Performance matched discretionary accrual measures (2005)Performance matched discretio…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Private Benefits of Control: An International Comparison (2004)Private Benefits of Control: …The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Performance Matched Discretionary Accrual Measures (2001)Performance Matched Discretio…The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)The Production of Audit Servi…Determinants of Auditor Expertise (1990)Determinants of Auditor Exper…Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes (2025)Do Country Differences Matter…Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The quality of accounting information in politically connected firms (2010)Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)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)Assurance on Sustainability Reports: An International Comparison (2009)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)Management ownership and market valuation (1988)Detecting Earnings Management. (1995)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)A Survey of Corporate Governance (1997)Finance and Growth: Theory and Evidence (2004)The Economic Consequences of Legal Origins (2008)The law and economics of self-dealing (2008)Earnings Management through Real Activities Manipulation (2003)
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References

  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2014A review of archival auditing research3,184 cited
  • 2004Private Benefits of Control: An International Comparison2,512 cited
  • 2009On the use of instrumental variables in accounting research2,416 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2001Performance Matched Discretionary Accrual Measures1,420 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*1,125 cited
  • 2007Theft and taxes☆876 cited
  • 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
  • 2020Entropy-balanced accruals761 cited
  • 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
  • 1994The Production of Audit Services: Evidence from a Major Public Accounting Firm

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690 cited
  • 1990Determinants of Auditor Expertise638 cited
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    • 2025Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes10 cited