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Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets

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Cited by:

  1. Avallone, Francesco & Quagli, Alberto, 2015. "Insight into the variables used to manage the goodwill impairment test under IAS 36," Advances in accounting, Elsevier, vol. 31(1), pages 107-114.
  2. Kim Ittonen & Karla Johnstone & Emma-Riikka Myllym�ki, 2015. "Audit Partner Public-Client Specialisation and Client Abnormal Accruals," European Accounting Review, Taylor & Francis Journals, vol. 24(3), pages 607-633, September.
  3. Murya Habbash & Salim Alghamdi, 2017. "Audit quality and earnings management in less developed economies: the case of Saudi Arabia," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 351-373, June.
  4. Bouvatier, Vincent & Lepetit, Laetitia & Strobel, Frank, 2014. "Bank income smoothing, ownership concentration and the regulatory environment," Journal of Banking & Finance, Elsevier, vol. 41(C), pages 253-270.
  5. Rajashri Chatterjee & Debdas Rakshit, 2023. "Association Between Earnings Management and Corporate Governance Mechanisms: A Study Based on Select Firms in India," Global Business Review, International Management Institute, vol. 24(1), pages 152-170, February.
  6. Marra, Antonio & Mazzola, Pietro & Prencipe, Annalisa, 2011. "Board Monitoring and Earnings Management Pre- and Post-IFRS," The International Journal of Accounting, Elsevier, vol. 46(2), pages 205-230, June.
  7. Nicolas Vlaminck & Gerrit Sarens, 2015. "The relationship between audit committee characteristics and financial statement quality: evidence from Belgium," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 145-166, February.
  8. Roland K�nigsgruber, 2012. "Capital Allocation Effects of Financial Reporting Regulation and Enforcement," European Accounting Review, Taylor & Francis Journals, vol. 21(2), pages 283-296, August.
  9. Leif Atle Beisland & Roy Mersland & R. Oystein Strøm, 2012. "Audit Quality and Corporate Governance: Evidence from the Microfinance Industry," Working Papers CEB 12-034, ULB -- Universite Libre de Bruxelles.
  10. Stefan Sundgren & Tobias Svanström, 2013. "Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises," Accounting and Business Research, Taylor & Francis Journals, vol. 43(1), pages 31-55, February.
  11. Magnis, Chris & Iatridis, George Emmanuel, 2017. "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 338-357.
  12. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
  13. repec:hal:wpaper:hal-00916674 is not listed on IDEAS
  14. Mehmet nsal Memis & Emin H seyin Cetenak, 2012. "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, vol. 2(4), pages 460-469.
  15. Iatridis, George & Dimitras, Augustinos I., 2013. "Financial crisis and accounting quality: Evidence from five European countries," Advances in accounting, Elsevier, vol. 29(1), pages 154-160.
  16. J�rgen Ernstberger & Michael Stich & Oliver Vogler, 2012. "Economic Consequences of Accounting Enforcement Reforms: The Case of Germany," European Accounting Review, Taylor & Francis Journals, vol. 21(2), pages 217-251, August.
  17. C. Piot & A. Schatt, 2010. "La réglementation de l'audit est-elle dans l'intérêt public : quelques enseignements du modèle français," Post-Print halshs-00534758, HAL.
  18. Yves Mard & Sylvain Marsat, 2008. "Les stratégies comptables précédant un changement de dirigeant en France," Revue Finance Contrôle Stratégie, revues.org, vol. 11(4), pages 111-136, December.
  19. Giuseppe Iuliano & Gaetano Matonti, 2015. "Do big 4 audit companies detect earnings management and report it in the audit opinion? Empirical evidence from italian non-listed firms," ESPERIENZE D'IMPRESA, FrancoAngeli Editore, vol. 2015(2), pages 5-43.
  20. Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
  21. Yves Mard & Sylvain Marsat, 2008. "Accounting Policies preceding CEO Changes in France [Les stratégies comptables précédant un changement de dirigeant en France]," Post-Print hal-02156579, HAL.
  22. Tobias Svanstr�m, 2013. "Non-audit Services and Audit Quality: Evidence from Private Firms," European Accounting Review, Taylor & Francis Journals, vol. 22(2), pages 337-366, June.
  23. Yves Mard & Sylvain Marsat, 2009. "Earnings management surrounding CEO changes in France [La gestion du résultat comptable autour d'un changement de dirigeant en France]," Post-Print hal-02156582, HAL.
  24. Rusmin Rusmin, 2010. "Auditor quality and earnings management: Singaporean evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 618-638, July.
  25. Le Ha Thi Thu, 2020. "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, vol. 11(1), pages 1-16, April.
  26. Giuseppe Ianniello, 2015. "The effects of board and auditor independence on earnings quality: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 229-253, February.
  27. Chi Duong Thi, 2023. "Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings," SAGE Open, , vol. 13(2), pages 21582440231, June.
  28. Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017. "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, vol. 44(3), pages 517-552, December.
  29. Sayaf Algrady & Xie Xiaojun, 2022. "Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model," International Review of Management and Marketing, Econjournals, vol. 12(2), pages 1-10, March.
  30. Mohamed M. El-Dyasty & Ahmed A. Elamer, 2022. "Multiple audit mechanism, audit quality and cost of debt: empirical evidence from a developing country," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 264-281, September.
  31. Le, Ha Thi Thu & Tran, Ha Giang & Vo, Xuan Vinh, 2021. "Audit quality, accruals quality and the cost of equity in an emerging market: Evidence from Vietnam," International Review of Financial Analysis, Elsevier, vol. 77(C).
  32. .Reiner Quick & Matthias Sattler, 2011. "Beeinträchtigen Beratungsleistungen die Urteilsfreiheit des Abschlussprüfers? Zum Einfluss von Beratungshonoraren auf diskretionäre Periodenabgrenzungen," Schmalenbach Journal of Business Research, Springer, vol. 63(4), pages 310-343, June.
  33. Florian Hoos & Jorien Louise Pruijssers & Michel W. Lander, 2019. "Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism," Journal of Business Ethics, Springer, vol. 156(2), pages 563-575, May.
  34. Iatridis, George Emmanuel, 2012. "Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity," Emerging Markets Review, Elsevier, vol. 13(2), pages 101-117.
  35. François Aubert & Gary Grudnitski, 2012. "Analysts' estimates," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 11(1), pages 53-72, February.
  36. Maria I. Kyriakou & Konstantina Tsoktouridou, 2021. "Association Between Discretionary Accruals and Audit Fees and the Role of the Size of the Audit Firm: European Evidence," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(3), pages 185-196, August.
  37. repec:dau:papers:123456789/1073 is not listed on IDEAS
  38. Ujkan Bajra & Simon Cadez, 2018. "The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross†listed in the US," Australian Accounting Review, CPA Australia, vol. 28(2), pages 152-166, June.
  39. Paul André & GéRaldine Broye & Christopher Pong & Alain Schatt, 2016. "Are Joint Audits Associated with Higher Audit Fees?," European Accounting Review, Taylor & Francis Journals, vol. 25(2), pages 245-274, June.
  40. Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017. "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
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