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An empirical analysis of auditor reporting and its association with abnormal accruals

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Cited by:

  1. Filipović Ivica & Šušak Toni & Lijić Andrea, 2021. "The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion," Business Systems Research, Sciendo, vol. 12(1), pages 96-108, May.
  2. Jorge Farinha & Luis Filipe Viana, 2006. "Board structure and modified audit opinions: the case of the Portuguese Stock Exchange," CEF.UP Working Papers 0609, Universidade do Porto, Faculdade de Economia do Porto.
  3. Doyle, Jeffrey & Ge, Weili & McVay, Sarah, 2007. "Determinants of weaknesses in internal control over financial reporting," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 193-223, September.
  4. Arthur Kraft & Andrew J. Leone & Charles Wasley, 2006. "An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 297-339, May.
  5. Kamran & Attaullah Shah, 2014. "The Impact of Corporate Governance and Ownership Structure on Earnings Management Practices: Evidence from Listed Companies in Pakistan," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, vol. 19(2), pages 27-70, July-Dec.
  6. Sarowar Hossain & Jenny Jing Wang, 2023. "Abnormal audit fees and audit quality: Australian evidence," Australian Journal of Management, Australian School of Business, vol. 48(3), pages 596-624, August.
  7. Murya Habbash & Salim Alghamdi, 2017. "Audit quality and earnings management in less developed economies: the case of Saudi Arabia," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 351-373, June.
  8. Sharad Asthana, 2017. "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1003-1030, May.
  9. Chia-Ling Chao & Shwu-Min Horng, 2013. "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 41-74, January.
  10. Cipriano, Michael & Hamilton, Erin L. & Vandervelde, Scott D., 2017. "Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 47(C), pages 26-38.
  11. Yihan Guo & Deborah Delaney & Ammad Ahmed, 2020. "Is an Auditor's Propensity to Issue Going Concern Opinions a Valid Measure of Audit Quality?," Australian Accounting Review, CPA Australia, vol. 30(2), pages 144-153, June.
  12. Pantic, B., 2016. "Comparability of financial reports: A literature review of most recent studies," Working Papers 6451, Graduate School of Management, St. Petersburg State University.
  13. Asad Kausar & Richard J. Taffler & Christine Tan, 2009. "The Going‐Concern Market Anomaly," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 213-239, March.
  14. Ilias G. Basioudis & Evangelos Papakonstantinou & Marshall A. Geiger, 2008. "Audit Fees, Non‐Audit Fees and Auditor Going‐Concern Reporting Decisions in the United Kingdom," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 284-309, September.
  15. David Abad & Juan P. Sánchez-Ballesta & José Yagüe, 2017. "Audit opinions and information asymmetry in the stock market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 565-595, June.
  16. Boone, Jeff P. & Khurana, Inder K. & Raman, K.K., 2009. "Litigation reform, accounting discretion, and the cost of equity," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(2), pages 80-94.
  17. Akhgar M. Omid, 2015. "Qualified Audit Opinion, Accounting Earnings Management and Real Earnings Management: Evidence from Iran," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 5(1), pages 46-57, January.
  18. Callen, Jeffrey L. & Fang, Xiaohua & Zhang, Wenjun, 2020. "Protection of proprietary information and financial reporting opacity: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 64(C).
  19. Ying Chen & Don Capener & Eric Valenzuela, 2023. "Valuation effects of earnings management on hotel firm value," American Journal of Economics and Sociology, Wiley Blackwell, vol. 82(3), pages 167-185, May.
  20. XiaoJiao Li & Ei Thuzar Than & Rizwan Ahmed & Maria Ishaque & Toan Luu Duc Huynh, 2023. "Gender diversity of boards and executives on real earnings management in the bull or bear period: Empirical evidence from China," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(3), pages 2753-2771, July.
  21. Dou, Yiwei & Khan, Mozaffar & Zou, Youli, 2016. "Labor unemployment insurance and earnings management," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 166-184.
  22. Ghosh, Aloke(Al) & Tang, Charles Y., 2015. "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 95-116.
  23. Feng Li, 2010. "The Information Content of Forward‐Looking Statements in Corporate Filings—A Naïve Bayesian Machine Learning Approach," Journal of Accounting Research, Wiley Blackwell, vol. 48(5), pages 1049-1102, December.
  24. Caramanis, Constantinos & Lennox, Clive, 2008. "Audit effort and earnings management," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 116-138, March.
  25. Aobdia, Daniel, 2019. "Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 144-174.
  26. Chung, Y. Peter & Hong, Hyun A. & Kim, S. Thomas, 2019. "What causes the asymmetric correlation in stock returns?," Journal of Empirical Finance, Elsevier, vol. 54(C), pages 190-212.
  27. Yang, Seunghee & Lee, Woo-Jong & Lim, Youngdeok & Yi, Cheong H., 2021. "Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  28. Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
  29. Goncharov, Igor & Werner, Joerg R. & Zimmermann, Jochen, 2009. "Legislative demands and economic realities: Company and group accounts compared," The International Journal of Accounting, Elsevier, vol. 44(4), pages 334-362, December.
  30. Andra GAJEVSZKY, 2014. "The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 61-73, April.
  31. Khalil Feghali & Reine Najem & Beverly Dawn Metcalfe, 2022. "Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 575-603, December.
  32. Mohammed M. Yassin & Dea’a Al-Deen Al-Sraheen & Khaldoon Ahmad Al Daoud & Mohammad Alhadab & Farouq Altahtamouni, 2024. "Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis," IJFS, MDPI, vol. 12(1), pages 1-17, January.
  33. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  34. Ioannis Tsalavoutas & Lisa Evans, 2010. "Transition to IFRS in Greece: financial statement effects and auditor size," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 814-842, September.
  35. Mei Feng & Chan Li, 2014. "Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1061-1085, December.
  36. Maria Tsipouridou & Charalambos Spathis, 2014. "Audit opinion and earnings management: Evidence from Greece," Accounting Forum, Taylor & Francis Journals, vol. 38(1), pages 38-54, March.
  37. Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
  38. Teng Lin & Marion Hutchinson & Majella Percy, 2015. "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 197-227, February.
  39. Elizabeth Gutierrez & Miguel Minutti-Meza & Kay W. Tatum & Maria Vulcheva, 2018. "Consequences of adopting an expanded auditor’s report in the United Kingdom," Review of Accounting Studies, Springer, vol. 23(4), pages 1543-1587, December.
  40. Joseph B. Omonuk & Jean Baptiste Koffi Dodor, 2016. "Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings?," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 7(2), pages 101-115.
  41. Katsuhiko Muramiya & Tomomi Takada, 2010. "Auditor Conservatism, Abnormal Accruals, and Going Concern Opinions," Discussion Papers 2010-64, Kobe University, Graduate School of Business Administration.
  42. Efrat Shust & Dan Weiss, 2022. "Disentangling Relevance from Reliability in Value Relevance Tests," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
  43. Dimitras, Augustinos I. & Kyriakou, Maria I. & Iatridis, George, 2015. "Financial crisis, GDP variation and earnings management in Europe," Research in International Business and Finance, Elsevier, vol. 34(C), pages 338-354.
  44. Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013. "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, vol. 16(C), pages 78-99.
  45. Ammar Abid & Muhammad Shaique & Muhammad Anwar ul Haq, 2018. "Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan," IJFS, MDPI, vol. 6(2), pages 1-22, June.
  46. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
  47. Wilson, Mark & Wang, Kun Tracy & Wu, Yue & Lau, Archie, 2022. "Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(3).
  48. Frost, Carol Ann & Guragai, Binod & Rapley, Eric T., 2017. "Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq," Advances in accounting, Elsevier, vol. 38(C), pages 46-62.
  49. Kim, Hyonok & Fukukawa, Hironori & Routledge, James, 2020. "A comparison of management and auditor going concern risk disclosure: Evidence from regulatory change in Japan," Working Paper Series 234, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
  50. Mo, Phyllis L.L. & Rui, Oliver M. & Wu, Xi, 2015. "Auditors' going Concern Reporting in the pre- and post-bankruptcy Law Eras: Chinese Affiliates of Big 4 Versus Local Auditors," The International Journal of Accounting, Elsevier, vol. 50(1), pages 1-30.
  51. Sharad Asthana, 2013. "Diversification By The Audit Office And Its Impact On Audit Quality," Working Papers 0152acc, College of Business, University of Texas at San Antonio.
  52. Kaplan, Steven E. & Williams, David D., 2012. "The changing relationship between audit firm size and going concern reporting," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 322-341.
  53. Ray Ball & Lakshmanan Shivakumar, 2006. "The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 207-242, May.
  54. Fenoll-Bernal, Antonio & Serrano Madrid, Jose, 2020. "Calidad de la información contable y esfuerzo del auditor: El caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 4(1), pages 52-68, January.
  55. Elizabeth Gutierrez & Jake Krupa & Miguel Minutti-Meza & Maria Vulcheva, 2020. "Do going concern opinions provide incremental information to predict corporate defaults?," Review of Accounting Studies, Springer, vol. 25(4), pages 1344-1381, December.
  56. Sarowar Hossain & Gary S. Monroe, 2015. "Chief Financial Officers’ Short- and Long-term Incentive-based Compensation and Earnings Management," Australian Accounting Review, CPA Australia, vol. 25(3), pages 279-291, September.
  57. Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015. "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 11-19.
  58. Lorenzo Dal Maso & Gerald J. Lobo & Francesco Mazzi & Luc Paugam, 2020. "Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1248-1289, June.
  59. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
  60. Dan Weiss & Haim Falk & Uri Ben Zion, 2013. "Earnings Variability and Disclosure of R&D: Evidence from Press Releases," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(3), pages 837-865, September.
  61. Ayers, Benjamin C. & Ramalingegowda, Santhosh & Eric Yeung, P., 2011. "Hometown advantage: The effects of monitoring institution location on financial reporting discretion," Journal of Accounting and Economics, Elsevier, vol. 52(1), pages 41-61, June.
  62. Thomas C. Omer & Nathan Y. Sharp & Dechun Wang, 2018. "The Impact of Religion on the Going Concern Reporting Decisions of Local Audit Offices," Journal of Business Ethics, Springer, vol. 149(4), pages 811-831, June.
  63. Kathleen Herbohn & Vanitha Ragunathan, 2008. "Auditor reporting and earnings management: some additional evidence," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 575-601, December.
  64. Chen, Peter F. & He, Shaohua & Ma, Zhiming & Stice, Derrald, 2016. "The information role of audit opinions in debt contracting," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 121-144.
  65. Nikos Vafeas, 2009. "Is Accounting Education Valued by the Stock Market? Evidence from Corporate Controller Appointments," Contemporary Accounting Research, John Wiley & Sons, vol. 26(4), pages 1143-1174, December.
  66. Hsieh, Yu-Ting & Chen, Tsung-Kang & Tseng, Yi-Jie & Lin, Ruey-Ching, 2018. "Top Management Team Characteristics and Accrual-Based Earnings Management," The International Journal of Accounting, Elsevier, vol. 53(4), pages 314-334.
  67. Hu, May & Muhammad, Abdul & Yang, Jingjing, 2022. "Ownership concentration, modified audit opinion, and auditor switch: New evidence and method," The North American Journal of Economics and Finance, Elsevier, vol. 61(C).
  68. Hyuk Shawn & Yun-wha Kim & Jae-gyung Jung, 2019. "Company’s Sustainability and Accounting Conservatism: Firms Delisting from KOSDAQ," Sustainability, MDPI, vol. 11(6), pages 1-17, March.
  69. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
  70. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
  71. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.
  72. Erich Pummerer & Marcel Steller & Julia Baldauf, 2013. "Prüfungsqualität, Prüferhaftung und Risikoaversion — Eine analytische Betrachtung der Bedeutung der Risikoaversion für die Prüfungsqualität," Schmalenbach Journal of Business Research, Springer, vol. 65(1), pages 32-59, February.
  73. Piñeiro Sánchez Carlos & Llano Monelos Pablo De & Rodríguez López Manuel, 2013. "A parsimonious model to forecast financial distress, based on audit evidence," Contaduría y Administración, Accounting and Management, vol. 58(4), pages 151-173, octubre-d.
  74. Mark Wilson, 2011. "Earnings Management in Australian Corporations," Australian Accounting Review, CPA Australia, vol. 21(3), pages 205-221, September.
  75. Sanoran, Kanyarat (Lek), 2018. "Auditors’ going concern reporting accuracy during and after the global financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 164-178.
  76. Ali Abedalqader Al-Thuneibat & Ream Tawfiq Ibrahim Al Issa & Rana Ahmad Ata Baker, 2011. "Do audit tenure and firm size contribute to audit quality?: Empirical evidence from Jordan," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(4), pages 317-334, April.
  77. Steven Lustgarten & John Shon, 2013. "Do abnormal accruals affect the life expectancy of audit engagements?," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 443-466, April.
  78. Rúben Miguel Torcato Peixinho, 2011. "Are analysts misleading investors? The case of goingconcern opinions," CEFAGE-UE Working Papers 2011_22, University of Evora, CEFAGE-UE (Portugal).
  79. Garcia-Blandon, Josep & Argiles, Josep Ma, 2015. "Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 82-93.
  80. Nezlobin, Alexander & Sloan, Richard G. & Giedt, Jenny Zha, 2022. "Construct validity in accruals quality research," LSE Research Online Documents on Economics 112165, London School of Economics and Political Science, LSE Library.
  81. Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018. "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, vol. 23(3), pages 827-871, September.
  82. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
  83. Kyung-Hye Kim & Seung-Weon Yoo & Kyong-Soo Choi, 2019. "Information Asymmetry among Multiple Principals and Inefficiency within the Organization," Sustainability, MDPI, vol. 11(24), pages 1-14, December.
  84. Yuan, Rongli & Cheng, Yingli & Ye, Kangtao, 2016. "Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy," The International Journal of Accounting, Elsevier, vol. 51(2), pages 217-239.
  85. Sharad Asthana & Inder Khurana & K. K. Raman, 2019. "Fee competition among Big 4 auditors and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 403-438, February.
  86. Yu Liu & Zuobao Wei & Feixue Xie, 2016. "CFO gender and earnings management: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 881-905, May.
  87. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.
  88. Lei Chen & Elizabeth Carson & Roger Simnett, 2007. "Impact of stakeholder characteristics on voluntary dissemination of interim information and communication of its level of assurance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 667-691, December.
  89. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
  90. Juan García Lara & Beatriz Osma & Evi Neophytou, 2009. "Earnings quality in ex‐post failed firms," Accounting and Business Research, Taylor & Francis Journals, vol. 39(2), pages 119-138.
  91. Lin, Hsiao-Lun & Yen, Ai-Ru, 2022. "Auditor rotation, key audit matter disclosures, and financial reporting quality," Advances in accounting, Elsevier, vol. 57(C).
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