Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
暂无分享,去创建一个
[1] Brian W. Mayhew,et al. Audit Firm Industry Specialization and Client Disclosure Quality , 2004 .
[2] Mark L. DeFond,et al. The Effect of Audit Quality on Earnings Management , 1998 .
[3] Charles E. Wasley,et al. Performance Matched Discretionary Accrual Measures , 2002 .
[4] Ling Lei Lisic,et al. Debt Contracting and Real Earnings Management , 2011 .
[5] Stephen L Taylor,et al. Auditor brand name reputations and industry specializations , 1995 .
[6] Joseph V. Carcello,et al. Client size, auditor specialization and fraudulent financial reporting , 2004 .
[7] G. Gong,et al. Earnings Management and Firm Performance Following Open-Market Repurchases , 2006 .
[8] Siew Hong Teoh,et al. Perceived Auditor Quality and the Earnings Response Coefficient , 1993 .
[9] J. Jones. Earnings Management During Import Relief Investigations , 1991 .
[10] Ian D. Gow,et al. Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research , 2009 .
[11] Andrew J. Leone,et al. PERFORMANCE MATCHED DISCRETIONARY ACCRUALS , 2005 .
[12] J. Kenneth Reynolds,et al. Audit‐Firm Tenure and the Quality of Financial Reports* , 2002 .
[13] Kenneth J. Reichelt,et al. National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality , 2010 .
[14] Gail Pacheco,et al. Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches , 2007 .
[15] R. Watts,et al. Lawsuits Against Auditors , 1994 .
[16] Alfred Wagenhofer,et al. Economic Effects of Tightening Accounting Standards to Restrict Earnings Management , 2005 .
[17] Amy Y. Zang,et al. Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation , 2007 .
[18] Gopal V. Krishnan. Does Big 6 Auditor Industry Expertise Constrain Earnings Management , 2003 .
[19] Suzanne G. Morsfield,et al. Auditor Industry Specialization and Client Disclosure Quality , 2000 .
[20] Jere R. Francis. What do we know about audit quality , 2004 .
[21] D. Cohen,et al. Earnings management and excess investment: Accrual-based versus Real Activities , 2010 .
[22] Wei Yu. Accounting-based earnings management and real activities manipulation , 2008 .
[23] P. Griffin,et al. Non�?Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress , 2010 .
[24] Thomas Z. Lys,et al. Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods , 2004 .
[25] S. Balsam,et al. Auditor Industry Specialization and Earnings Quality , 2003 .
[26] M. Firth,et al. Selection of auditor firms by companies in the new issue market , 1992 .
[27] Thomas C. Omer,et al. Exploring the Term of the Auditor‐Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? , 2003 .
[28] J. Maher,et al. Auditor Industry Specialization, Auditor Changes, and Accounting Restatements , 2008 .
[29] Clive S. Lennox,et al. Are large auditors more accurate than small auditors , 1999 .
[30] David B. Smith,et al. Auditor Credibility And Auditor Changes , 1983 .
[31] Mark L. DeFond,et al. Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong , 2000 .
[32] D. Cohen,et al. Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings , 2008 .
[33] Andrew Ferguson,et al. The Effects of Firm‐Wide and Office‐Level Industry Expertise on Audit Pricing , 2003 .
[34] Gregory M. Trompeter,et al. Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts , 2007 .
[35] Jere R. Francis,et al. The Pricing of National and City‐Specific Reputations for Industry Expertise in the U.S. Audit Market , 2005 .
[36] Ivo Welch,et al. Earnings Management and the Long-Run Market Performance of Initial Public Offerings , 1998 .
[37] Sugata Roychowdhury. Earnings Management Through Real Activities Manipulation , 2006 .
[38] The Implications of Absorption Cost Accounting and Production Decisions for Future Firm Performance and Valuation , 2010 .