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Audit Market Concentration and Auditor Tolerance for Earnings Management

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  • Jeff P. Boone
  • Inder K. Khurana
  • K.K. Raman

Abstract

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Suggested Citation

  • Jeff P. Boone & Inder K. Khurana & K.K. Raman, 2012. "Audit Market Concentration and Auditor Tolerance for Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 29(4), pages 1171-1203, December.
    • Handle: RePEc:wly:coacre:v:29:y:2012:i:4:p:1171-1203
    DOI: 10.1111/j.1911-3846.2011.01144.x
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    Citations

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    Cited by:

    1. Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
    2. Luippold, Benjamin L. & Kida, Thomas & Piercey, M. David & Smith, James F., 2015. "Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 39-54.
    3. Hallman, Nicholas J. & Kartapanis, Antonis & Schmidt, Jaime J., 2022. "How do auditors respond to competition? Evidence from the bidding process," Journal of Accounting and Economics, Elsevier, vol. 73(2).
    4. Hye‐Jeong Nam, 2018. "The Impact of Mandatory IFRS Transition on Audit Effort and Audit Fees: Evidence from Korea," Australian Accounting Review, CPA Australia, vol. 28(4), pages 512-524, December.
    5. Jeroen van Raak & Erik Peek & Roger Meuwissen & Caren Schelleman, 2020. "The effect of audit market structure on audit quality and audit pricing in the private‐client market," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 456-488, March.
    6. Gad Jacek, 2023. "Concentration on the market of audit services provided to publicly listed companies: Evidence from Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 59(1), pages 32-45, March.
    7. Seyed Sajad Ebrahimi Rad & Zaini Embong & Norman Mohd-Saleh & Romlah Jaffar, 2016. "Financial Information Quality and Investment Efficiency: Evidence from Malaysia," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 12(1), pages 129-151.
    8. López, Dennis M. & Rich, Kevin T., 2017. "Geographic distance and municipal internal control reporting," Advances in accounting, Elsevier, vol. 36(C), pages 40-49.
    9. Simon Fung & Viet Tuan Pham & K. K. Raman, 2022. "Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor," Review of Quantitative Finance and Accounting, Springer, vol. 59(3), pages 1133-1171, October.
    10. Pan, Yue & Shroff, Nemit & Zhang, Pengdong, 2023. "The dark side of audit market competition," Journal of Accounting and Economics, Elsevier, vol. 75(1).
    11. Lennox, Clive & Wang, Zi-Tian & Wu, Xi, 2018. "Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 21-40.
    12. Christopher Bleibtreu & Stephan Ulrike Stefani, 2013. "The Effects of Mandatory Auditor Rotation on Low Balling Behavior and Auditor Independence," Working Paper Series of the Department of Economics, University of Konstanz 2013-14, Department of Economics, University of Konstanz.
    13. Justyna Godawska & Małgorzata Kutera, 2021. "Changes in the Concentration of the Audit Services Market in the Context of Mandatory Auditor Rotation in Poland and the United Kingdom," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 372-385.
    14. Kevin C. W. Chen & Tai‐Yuan Chen & Weifang Han & Hongqi Yuan, 2022. "Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 853-900, June.
    15. Harris, David G. & Shi, Linna & Xie, Hong, 2018. "Does benchmark-beating detect earnings management? Evidence from accounting irregularities," Advances in accounting, Elsevier, vol. 41(C), pages 25-45.
    16. Hongkang Xu & Mai Dao & Jia Wu, 2019. "The effect of local political corruption on earnings quality," Review of Quantitative Finance and Accounting, Springer, vol. 53(2), pages 551-574, August.
    17. Boahen, Eric & Mamatzakis, Emmanuel, 2016. "Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?," MPRA Paper 76804, University Library of Munich, Germany.
    18. Bum†Jin Park, 2017. "Auditors’ Economic Incentives and the Sensitivity of Managerial Pay to Accounting Performance," Australian Accounting Review, CPA Australia, vol. 27(4), pages 382-399, December.
    19. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    20. Mahdi Salehi & Grzegorz Zimon & Hayder Adnan Hashim & Ryszard Jędrzejczak & Adam Sadowski, 2022. "Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market," Risks, MDPI, vol. 10(10), pages 1-24, October.
    21. Sharad Asthana & Inder Khurana & K. K. Raman, 2019. "Fee competition among Big 4 auditors and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 403-438, February.

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