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Discretionary-accruals models and audit qualifications

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  • Bartov, Eli
  • Gul, Ferdinand A.
  • Tsui, J.S.L.Judy S. L.

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  • Bartov, Eli & Gul, Ferdinand A. & Tsui, J.S.L.Judy S. L., 2000. "Discretionary-accruals models and audit qualifications," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 421-452, December.
    • Handle: RePEc:eee:jaecon:v:30:y:2000:i:3:p:421-452
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    References listed on IDEAS

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    1. Guay, WR & Kothari, SP & Watts, RL, 1996. "A market-based evaluation of discretionary accrual models," Journal of Accounting Research, Wiley Blackwell, vol. 34, pages 83-105.
    2. D. Eric Hirst, 1994. "Auditor Sensitivity to Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 405-422, June.
    3. Bell, Tb & Tabor, Rh, 1991. "Empirical-Analysis Of Audit Uncertainty Qualifications," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 350-370.
    4. Mutchler, Jf, 1985. "A Multivariate-Analysis Of The Auditors Going-Concern Opinion Decision," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 668-682.
    5. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    6. Ohlson, Ja, 1980. "Financial Ratios And The Probabilistic Prediction Of Bankruptcy," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 109-131.
    7. Guay, W. & Kothari, S.P. & Watts, R.L., 1996. "A Market-Based Evaluation of Discretionary-Accrual Models," Papers 96-01, Rochester, Business - Financial Research and Policy Studies.
    8. Choi, Sung K. & Jeter, Debra C., 1992. "The effects of qualified audit opinions on earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 229-247, August.
    9. Dopuch, Nicholas & Holthausen, Robert W. & Leftwich, Richard W., 1986. "Abnormal stock returns associated with media disclosures of `subject to' qualified audit opinions," Journal of Accounting and Economics, Elsevier, vol. 8(2), pages 93-117, June.
    10. Lys, T & Watts, Rl, 1994. "Lawsuits Against Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 65-93.
    11. DeFond, Mark L. & Jiambalvo, James, 1994. "Debt covenant violation and manipulation of accruals," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 145-176, January.
    12. Healy, P, 1996. "Discussion of a market-based evaluation of discretionary accrual models," Journal of Accounting Research, Wiley Blackwell, vol. 34, pages 107-115.
    13. Subramanyam, K. R., 1996. "The pricing of discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 249-281, October.
    14. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    15. Krishnagopal Menon & Kenneth B. Schwartz, 1987. "An empirical investigation of audit qualification decisions in the presence of going concern uncertainties," Contemporary Accounting Research, John Wiley & Sons, vol. 3(2), pages 302-315, March.
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