The Effect of Audit Quality on Earnings Management*
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date1998/03/01
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Journal
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Indian UGC (journal)
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Refrences53
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Citations1,966
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CONNIE L. BECKER
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MARK L. DEFOND
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JAMES JIAMBALVO
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K.R. SUBRAMANYAM
Abstract
Journal Categories
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
| Detecting earnings management | 1995 | |||
| Does auditing reduce bias in financial reporting? A review of audit‐related adjustment studies | 1994 | |||
| Perceived auditor quality and the earnings response coefficient | 1993 | |||
| The association between changes in client firm agency costs and auditor switching | 1992 | |||
| Incidence and circumstances of accounting errors | 1991 |
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Does committees' gender diversity affect firms' environmental and social performance? | Business Strategy and the Environment |
| 2024 | |
| Individual Auditor Social Responsibility and Audit Quality: Evidence from China | Journal of Business Ethics |
| 2024 | |
| Do conformity and bailouts affect misreporting? The case of public health-care organisations | The British Accounting Review |
| 2024 | |
| Managerial overconfidence and corporate information disclosure | Borsa Istanbul Review |
| 1 | 2024 |
| The role of large shareholders in goodwill impairment decisions – Evidence from China | Emerging Markets Review |
| 1 | 2024 |
Citations Analysis
The category
Social Sciences: Finance 1,039
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled Auditor changes and discretionary accruals and was published in 1998. The most recent citation comes from a 2024 study titled The Changing Landscape of Earnings Management: The Role of Discretion in Revenue Recognition. This article reached its peak citation in 2012, with 117 citations. It has been cited in 308 different journals, 9% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 365 citations. The chart below illustrates the annual citation trends for this article.