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Audit Firm Size, Industry Specialization and Earnings Management by Initial Public Offering Firms

16 references·16 citing·37 second hopsampled

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References

1981Auditor size and audit quality5,862 cited
1977INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION4,056 cited
2012Detecting Earnings Management3,821 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
1986Why new issues are underpriced2,788 cited
1986Investment banking, reputation, and the underpricing of initial public offerings2,581 cited
1998Earnings Management and the Long‐Run Market Performance of Initial Public Offerings2,300 cited
1996The pricing of discretionary accruals1,662 cited
1995Auditor brand name reputations and industry specializations1,482 cited
1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
1994Debt-covenant violations and managers' accounting responses1,250 cited
1986Information quality and the valuation of new issues1,180 cited
1988An Explanation for Accounting Income Smoothing907 cited
1988Earnings Management in an Overlapping Generations Model730 cited
1991The role of audits and audit quality in valuing new issues484 cited
2000

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Information Asymmetry and Earnings Management: Some Evidence

408 cited

Cited by

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2016Do firms manage earnings and avoid tax for corporate social responsibility?46 cited
2012Efficient or opportunistic earnings management with regards to the role of firm size and corporate governance practices41 cited
2010Measuring the Impact of Enterprise Resource Planning (ERP) Systems on Earnings Management38 cited
2013Institutional investors, corporate governance, and earnings management around merger: Evidence from French absorbing firms32 cited
2013Audit Quality and Accrual – Based Earnings Management of Quoted Companies in Nigeria30 cited
2014Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management29 cited
2014Audit Quality and Earnings Response Coefficients of Quoted Companies in Nigeria24 cited
2023Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings23 cited
2018The impact of stakeholders’ temporal orientaton on short- and long-term IPO outcomes: A meta-analysis21 cited
2016The Role of Audit Firm Size, Non‐Audit Services, and Knowledge Spillovers in Mitigating Earnings Management during Large Equity Issues19 cited
2019The Effect of Corporate Social Responsibility on Tax Avoidance and Earnings Management: The Moderating Role of Political Connections18 cited
2013ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Indonesia)14 cited