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External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …
Persistent link: https://www.econbiz.de/10011311730
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Do goodwill impairments affect audit opinions? : evidence from China
He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182
There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to doubt its current and future performance. We...
Persistent link: https://www.econbiz.de/10012582454
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Are state ownership and auditors' locality determinants of asset write-downs? : evidence from China
Wong, Pauline W. Y. - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 385-405
Persistent link: https://www.econbiz.de/10011956352
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Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian review of accounting 22 (2014) 1, pp. 20-34
Persistent link: https://www.econbiz.de/10010377050
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The impact of audit committee existence and external audit on earnings management : evidence from Portugal
Alves, Sandra - In: Journal of financial reporting & accounting : JFRA 11 (2013) 2, pp. 143-165
Persistent link: https://www.econbiz.de/10010203972
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The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses
Pott, Christiane; Tebben, Tobias; Watrin, Christoph - In: Journal of management & governance 18 (2014) 2, pp. 505-540
Persistent link: https://www.econbiz.de/10010348779
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The moderating effect of audit quality on the links between stock market segmentations, surplus free cash flow, and income-increasing discretionary accruals
Toumeh, Ahmad A.; Yahya, Sofri; Yassin, Mohammed M.; … - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 153-174
Persistent link: https://www.econbiz.de/10012664450
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Impact of audit quality on earnings management : an empirical analysis in the Indian context
Khushboo; Singh, Karamjeet - In: Indian journal of corporate governance 14 (2021) 2, pp. 154-179
Persistent link: https://www.econbiz.de/10012794003
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Evaluating the effect of industry specialist duration on earnings management
Lopez, Dennis M.; Vega, Jose - In: Advances in accounting : a research annual 45 (2019) 100412, pp. 1-14
Persistent link: https://www.econbiz.de/10012064595
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Do auditors mitigate earnings management during economic crisis?
Reguera Alvarado, Nuria; Fuentes, Pilar de; Laffarga … - In: Revista de contabilidad : RC-SAR 22 (2019) 1, pp. 6-20
Persistent link: https://www.econbiz.de/10012113936