Auditor Industry Specialization and Earnings Quality

Author:

Balsam Steven,Krishnan Jagan,Yang Joon S.

Publisher

Elsevier BV

Reference36 articles.

1. Predisclosure information, firm capitalization and security price behavior around earnings announcements;R Atiase;Journal of Accounting Research,1985

2. Discretionary accruals models and audit qualifications;E Bartov;Journal of Accounting and Economics,2000

3. The conservatism principle and the asymmetric timeliness of earnings;S Basu;Journal of Accounting and Economics,1997

4. Board independence and audit firm type;M S Beasley;Auditing: A Journal of Practice & Theory,2001

5. The effect of audit quality on earnings management;C L Becker;Contemporary Accounting Research,1998

Cited by 7 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Sustainable products and audit fees: empirical evidence from western European countries;Sustainability Accounting, Management and Policy Journal;2024-02-06

2. How does investor attention affect energy firms' managerial opportunistic behavior? New evidence from China;Business Strategy and the Environment;2023-03-23

3. Improving Audit Reports: A Consensus between Auditors and Users;International Journal of Financial Studies;2021-04-29

4. Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia;Accounting and Finance Review (AFR) Vol. 2 (4) Oct-Dec 2017;2017-12-16

5. Earnings Management to Avoid Delisting from a Stock Market;SSRN Electronic Journal;2015

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3