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External investigations and disciplinary sanctions against auditors: the impact on audit quality
16 references·1 citing·36 second hop
External investigations and disciplinary sanctions against auditors: the impact on audit quality (2015)External investigations and disciplinary …Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…Corporate disclosures by family firms (2007)Corporate disclosures by fami…The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…Founding Family Ownership and Earnings Quality (2006)Founding Family Ownership and…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Performance matched discretionary accrual measures (2005)Performance matched discretio…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs (2002)The Role of Accounting Conser…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks (2002)Earnings Management to Avoid …The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)The Role of Big 6 Auditors in…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceEarnings Management During Import Relief Investigations (1991)Earnings Management During Im…The demand for deductibles in private health insurance (1981)The demand for deductibles in…Predicting audit failure: evidence from auditing enforcement releases (2018)Predicting audit failure: evi…The Utility Analysis of Choices Involving Risk (1948)Risk Aversion in the Small and in the Large (1964)Risk Aversion in the Small and in the Large (1976)Gender and the Career Choice Process: The Role of Biased Self‐Assessments (2001)Does Market Experience Eliminate Market Anomalies? (2003)Modeling Ordered Choices (2010)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)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)A review of archival auditing research (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)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)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)A review of tax research (2010)
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References

  • 1998Law and Finance17,902 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
  • 1981The demand for deductibles in private health insurance1,367 cited
  • 2006Founding Family Ownership and Earnings Quality1,125 cited
  • 2007Corporate disclosures by family firms1,090 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited
  • 2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks

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844 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
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    • 2018Predicting audit failure: evidence from auditing enforcement releases13 cited