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Reoccurrence Of Financial Restatements: The Effect Of Auditor Change, Management Turnover And Improvement Of Internal Control
16 references·0 citing·49 second hopsampled
Reoccurrence Of Financial Restatements: The Effect Of Auditor Change, Management Turnover And Improvement Of Internal Control (2012)Reoccurrence Of Financial Restatements: T…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Importance of Distinguish…Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Market reactions to the discl…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements (2006)A Changing of the Guard: Exec…Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Restoring Trust after Fraud: …Determinants of market reactions to restatement announcements (2003)Determinants of market reacti…Management Turnover and Governance Changes Following the Revelation of Fraud (1999)Management Turnover and Gover…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…The role of audits and audit quality in valuing new issues (1991)The role of audits and audit …Characteristics of firms correcting previously reported quarterly earnings (1989)Characteristics of firms corr…Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues (1987)Product Differentiation in Au…Auditor size and audit quality (1981)Auditor size and audit qualityThe Economic Role of the Audit in Free and Regulated Markets (1980)The Economic Role of the Audi…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)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Performance matched discretionary accrual measures (2005)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Outside directors and CEO turnover (1988)Stock prices and top management changes (1988)Measuring Securities Litigation Risk (2011)Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Tone Management (2013)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Auditor Industry Specialization and Earnings Quality (2003)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)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)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Managing Legitimacy: Strategic and Institutional Approaches (1995)Resource Dependence Theory: A Review (2009)Organizations Gone Wild: The Causes, Processes, and Consequences of Organizational Misconduct (2010)Crises and Crisis Management: Integration, Interpretation, and Research Development (2016)Agency Problems and the Theory of the Firm (1980)Large Shareholders and Corporate Control (1986)The consequences to managers for financial misrepresentation (2008)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)The Impact of Religion on Financial Reporting Irregularities (2011)Why Firms Voluntarily Disclose Bad News (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Corporate Governance and Accounting Scandals (2005)The impact of performance-based compensation on misreporting (2005)The Cost to Firms of Cooking the Books (2008)Higher market valuation of companies with a small board of directors (1996)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Blockholder Trading, Market Efficiency, and Managerial Myopia (2009)The role of information and financial reporting in corporate governance and debt contracting (2010)
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References

  • 1981Auditor size and audit quality5,862 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2003Determinants of market reactions to restatement announcements1,259 cited
  • 2005Restoring Trust after Fraud: Does Corporate Governance Matter?1,246 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover984 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
  • 2006A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements555 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
  • 1989Characteristics of firms correcting previously reported quarterly earnings486 cited
  • 1991The role of audits and audit quality in valuing new issues484 cited
  • 1987Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues

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349 cited
  • 1999Management Turnover and Governance Changes Following the Revelation of Fraud315 cited
  • 1980The Economic Role of the Audit in Free and Regulated Markets250 cited
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