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Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s

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  • Jenkins, David S.
  • Kane, Gregory D.
  • Velury, Uma

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  • Jenkins, David S. & Kane, Gregory D. & Velury, Uma, 2006. "Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s," Journal of Accounting and Public Policy, Elsevier, vol. 25(1), pages 71-90.
    • Handle: RePEc:eee:jappol:v:25:y:2006:i:1:p:71-90
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    Cited by:

    1. Justin Logie & Warren Maroun, 2021. "Evaluating Audit Quality Using the Results of Inspection Processes Performed by an Independent Regulator," Australian Accounting Review, CPA Australia, vol. 31(2), pages 128-149, June.
    2. Adnan Shoaib & Muhammad A. Siddiqui, 2022. "Earning information content changes based on accrual measures and quality measures: Evidences from member countries of Asia Pacific trade agreement," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 1526-1546, January.
    3. Morris, John J. & Alam, Pervaiz, 2012. "Value relevance and the dot-com bubble of the 1990s," The Quarterly Review of Economics and Finance, Elsevier, vol. 52(2), pages 243-255.
    4. Jared Harris & Philip Bromiley, 2007. "Incentives to Cheat: The Influence of Executive Compensation and Firm Performance on Financial Misrepresentation," Organization Science, INFORMS, vol. 18(3), pages 350-367, June.
    5. Habib, Ahsan, 2011. "Audit firm industry specialization and audit outcomes: Insights from academic literature," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 114-129.
    6. Jenkins, David S. & Velury, Uma, 2011. "The emergence of second-tier auditors in the post-SOX era: An analysis of accounting conservatism," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 172-176.
    7. Tsipouridou, Maria & Spathis, Charalambos, 2012. "Earnings management and the role of auditors in an unusual IFRS context: The case of Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 62-78.

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