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Do Analysts and Auditors Use Information in Accruals?

Bradshaw, Mark T; Richardson, Scott A.; Sloan, Richard G. - 2004

Existing research indicates that firms with high accruals are more likely to experience future earnings problems, but that investors' expectations, as reflected in stock prices, do not appear to anticipate these problems. In this paper, we directly examine the published opinions of two types of...

Persistent link: https://www.econbiz.de/10014123044

Effects of Audit Quality on Real and Accrual Earnings Management and Subsequent Return Performance : Evidence from IPOs

Alhadab, Mohammad - 2016

We find that IPO firms engage in real and accrual earnings management during the IPO and that big-N audit firms … constrain discretionary expenses-based and accrual-based manipulations. The restriction of these forms of earnings management … leads IPO firms to resort to a higher level of sales-based manipulation. Our results show that both sales-based and accrual …

Persistent link: https://www.econbiz.de/10013007651

Articulation-Based Accruals and Audit Fees

Casey, Ryan - 2018

This paper examines the relation between audit fees and accruals from a balance sheet auditing perspective. We argue that the underlying economic characteristics of various transactions, as reflected in the articulation-based accruals in Casey et al. (2017), are predictably associated with audit...

Persistent link: https://www.econbiz.de/10012909736

Female superiority in accruals quality : some evidence from the Scandinavian region

Sellami, Yosra Mnif; Cherif, Imen - In: Meditari accountancy research 31 (2023) 6, pp. 1707-1734

Persistent link: https://www.econbiz.de/10014433051

The impacts of audit committee expertise on real earnings management : evidence from Hong Kong

Cheung, Kwok Yip; Chung, Chi Veng - In: Cogent business & management 9 (2022) 1, pp. 1-23

This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management. 1054 firm-year observations are used in the study. The sample firms are...

Persistent link: https://www.econbiz.de/10014439683

The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms

Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: Asian Academy of Management journal 29 (2024) 2, pp. 211-241

understand how discretionary accrual and real EM affect EAQ in the Malaysian context. Therefore, stakeholders should place higher …

Persistent link: https://www.econbiz.de/10015173742

Do female auditors affect accruals quality? : a replication and extension of Ittonen, Vahamaa, and Vahamaa (2013)

Ciappei, Camilla; Frisenna, Claudia; Vianello, Diletta - In: Financial reporting : journal of financial communication (2024) 2, pp. 77-104

Persistent link: https://www.econbiz.de/10015271600

Auditor conservatism and abnormal accruals

Takada, Tomomi; Muramiya, Katsuhiko - 2010

Persistent link: https://www.econbiz.de/10003950487

Firm accrual quality following restatements : a signaling view

Wiedman, Christine I.; Hendricks, Kevin B. - In: Journal of business finance & accounting : JBFA 40 (2013) 9/10, pp. 1095-1125

Persistent link: https://www.econbiz.de/10010236229

Female auditors and accruals quality

Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228

Persistent link: https://www.econbiz.de/10009766924