The PCAOB’s 2006 Tax Service Restrictions and Earnings Management
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Bin Srinidhi & Ferdinand A. Gul & Judy Tsui, 2011. "Female Directors and Earnings Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 28(5), pages 1610-1644, December.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Xing, Lu & Gonzalez, Angelica & Sila, Vathunyoo, 2021. "Does cooperation among women enhance or impede firm performance?," The British Accounting Review, Elsevier, vol. 53(4).
- Ararat, Melsa & Yurtoglu, B. Burcin, 2021. "Female directors, board committees, and firm performance: Time-series evidence from Turkey," Emerging Markets Review, Elsevier, vol. 48(C).
- Tang, Xuesong & Lin, Yan & Peng, Qing & Du, Jun & Chan, Kam C., 2016. "Politically connected directors and firm value: Evidence from forced resignations in China," The North American Journal of Economics and Finance, Elsevier, vol. 37(C), pages 148-167.
- Cheng-Wen Lee & Min-Ying Cheng, 2024. "The Impact of Ancient Traditional Culture on Earnings Quality: The Moderating Role of Marketization Index in China's A-Share Market," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 14(6), pages 1-20.
- Bhuiyan, Md. Borhan Uddin & Rahman, Asheq & Sultana, Nigar, 2020. "Female tainted directors, financial reporting quality and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
- Kirsten Burkhardt & Pascal Nguyen & Evelyne Poincelot, 2020.
"Agents of change: Women in top management and corporate environmental performance,"
Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1591-1604, July.
- Kirsten Burkhardt & Pascal Nguyen & Evelyne Poincelot, 2020. "Agents of change: Women in top management and corporate environmental performance," Post-Print hal-02897389, HAL.
- Nan Hu & Xingnan Xue & Ling Liu, 2022. "The impact of air pollution on financial reporting quality: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3609-3644, September.
- Lucy W. Lu, 2021. "The moderating effect of corporate governance on the relationship between corporate sustainability performance and corporate financial performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 193-206, September.
- Nguyen, Tuan & Nguyen, An & Nguyen, Mau & Truong, Thuyen, 2021. "Is national governance quality a key moderator of the boardroom gender diversity–firm performance relationship? International evidence from a multi-hierarchical analysis," International Review of Economics & Finance, Elsevier, vol. 73(C), pages 370-390.
- Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
- Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022.
"Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management,"
Journal of Business Ethics, Springer, vol. 177(2), pages 233-260, May.
- Mehdi Nekhili & Fahim Javed & Haithem Nagati, 2022. "Audit Partner Gender, Leadership and Ethics: The Case of Earnings Management," Post-Print hal-03188250, HAL.
- Aguir, Iness & Boubakri, Narjess & Marra, Miriam & Zhu, Lu, 2023. "Gender diversity in leadership: Empirical evidence on firm credit risk," Journal of Financial Stability, Elsevier, vol. 69(C).
- Alexandre Garel & Jose Martin-Flores & Arthur Petit-Romec & Ayesha Scott, 2021. "Institutional investor distraction and earnings management," Post-Print hal-03096196, HAL.
- Li, Changhong & Li, Jialong & Liu, Mingzhi & Wang, Yuan & Wu, Zhenyu, 2017. "Anti-misconduct policies, corporate governance and capital market responses: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 48(C), pages 47-60.
- Truc (Peter) Do & Kathleen Herbohn, 2024. "The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 575-605, March.
- Emmanuel Mensah & Christopher Boachie, 2023. "Corporate governance mechanisms and earnings management: The moderating role of female directors," Cogent Business & Management, Taylor & Francis Journals, vol. 10(1), pages 2167290-216, December.
- Siyi Liu & Daoguang Yang & Nian Liu & Xin Liu, 2019. "The Effects of Air Pollution on Firms’ Internal Control Quality: Evidence from China," Sustainability, MDPI, vol. 11(18), pages 1-28, September.
- Vladan Pavlovic & Goranka Knezevic & Radica Bojicic, 2022. "The Impact of Gender and Age on Earnings Management Practices of Public Enterprises – A Case Study of Belgrade," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 130-148.
- Fayez A. Elayan & Jingyu Li & Zhefeng Frank Liu & Thomas O. Meyer & Sandra Felton, 2016. "Changes in the Covalence Ethical Quote, Financial Performance and Financial Reporting Quality," Journal of Business Ethics, Springer, vol. 134(3), pages 369-395, March.
- Ammar Ali Gull & Ammar Abid & Rashid Latief & Muhammad Usman, 2021. "Women on board and auditors’ assessment of the risk of material misstatement," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 11(4), pages 679-708, December.
More about this item
Keywords
earnings management; PCAOB; tax; non-audit services; audit quality; regulation;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:18:y:2025:i:2:p:94-:d:1588367. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.