Jalan Lagoon Selatan
Selangor Darul Ehsan
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Discretionary-accruals models; Earnings management; Audit qualifications; Big Six auditors.
Discretionary-accruals models; Earnings management; Audit qualification; Big Six auditors
audit quality, big 5 firms, discretionary accruals, earnings management, valuation, capital markets
Legal protection; Corporate governance; Information asymmetry; Emerging financial markets
financial downturn, accounting conservatism, audit fees, inherent risk
Auditor independence, non-audit fees, discretionary accruals, auditor tenure
capital markets, valuation, opportunistic and informative earnings management, discretionary accruals, investment opportunity set
Economic bonding, accrual quality, accruals, audit fees, non-audit fees
Firm-specific return variation, Ownership concentration, State ownership, Foreign shareholding, Audit quality, China
discretionary accounting accruals, managerial ownership, management compensation, audit fees
individual auditor, audit quality, auditor characteristics, archival research
Auditor Independence, Non-audit Services, Audit Quality, Value Relevance, Earnings
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insider entrenchment, non-CEO duality, earnings informativeness, interest-alignment, insider shareholding
Mandatory Audit Firm Rotation, Auditor Tenure, Client-Specific Knowledge, Earnings Quality
Ownership concentration, State ownership, Foreign ownership, Audit quality, Stock price synchronicity, China
Audit Fees, Corporate Governance, Female director, Gender diversity
stock compensation, cash compensation, myopic R&D investments, earnings management, CEO dominance
auditor tenure, auditor industry specialization, low balling, earnings quality
Political influence, Client economic importance, Audit quality, Modified audit
multiple audit clients, auditor effort, client specific knowledge, audit quality
Legal institutions, Contract enforceability, Corporate governance, Debt
legal protection, enforcement, debt, discretionary accruals
Managerial Entrenchment, Corporate Governance, Value relevance of earnings, Sarbanes-Oxley Act
initial public offerings, underpricing, lowball, investment banks, agency problems, Hong Kong
Stock price synchronicity, Earnings quality, Analysts following
Audit market concentration, Malaysia, Big Four
File name: IJAU.
Institutional ownership, institutional domiciles, political connections, audit fees
Restatements, Audit quality, Audit fees, Trust theory, Tenure
Internal control weaknesses, Prediction model, Audit fees, Earnings quality, Sarbanes Oxley Act
audit fees, short-term debt maturity, credit ratings, governance, monitoring
debt hypothesis, monitoring, earnings management
Corporate governance, earnings management, earnings quality, family ownership, family board control
restatement, auditor, reputation
Auditor independence, Audit opinion, Audit quality, Earnings management, Non-core operating income, Emerging market
Asymmetric timeliness, Conservatism, Capital markets, Auditor tenure, Audit fees.
Audit fees, Litigation risk, Cross-listing, Cross-border listing
Audit quality; Shanghai Stock Exchange; Change in earnings; Market reaction
Free cash flow; Debt monitoring; Inventory accounting method; Growth opportunities
Free cash flow; Director ownership; Debt monitoring; Audit fees
Idiosyncratic volatility, Female director, Diversity, Governance, Transparency, Information flow
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