Does auditor tenure influence the reporting of conservative earnings?
Tài liệu tham khảo
Ahmed, 2002, The role of accounting conservatism in mitigating bondholder–shareholder conflicts over dividend policy and in reducing debt costs, The Accounting Review, 77, 867, 10.2308/accr.2002.77.4.867
American Institute of Certified Public Accountants SEC Practice Section, 1992
Arrunada, 2000, Audit quality: Attributes, private safeguards and the role of regulation, The European Accounting Review, 9, 205, 10.1080/09638180050129873
Arrunada, 1997, Mandatory rotation of company auditors: A critical examination, International Review of Law and Economics, 17, 31, 10.1016/S0144-8188(96)00063-4
Ball, 1968, An empirical evaluation of accounting income numbers, Journal of Accounting Research, 6, 159, 10.2307/2490232
Ball, 2000, The effect of international institutional factors on properties of accounting earnings, Journal of Accounting and Economics, 29, 1, 10.1016/S0165-4101(00)00012-4
Ball, 2003, Incentives versus standards: Properties of accounting income in four East Asian countries and implications for acceptance of IAS, Journal of Accounting and Economics, 36, 235, 10.1016/j.jacceco.2003.10.003
Ball, 2005, Earnings quality in UK private firms: Comparative loss recognition timeliness, Journal of Accounting and Economics, 39, 83, 10.1016/j.jacceco.2004.04.001
Basu, 1997, The conservative principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics, 24, 3, 10.1016/S0165-4101(97)00014-1
Beaver, 1980, The information content of security prices, Journal of Accounting Economics, 2, 3, 10.1016/0165-4101(80)90013-0
Beaver, 2005, Conditional and unconditional conservatism: Concepts and modeling, Review of Accounting Studies, 10, 269, 10.1007/s11142-005-1532-6
Becker, 1998, The effect of audit quality on earnings management, Contemporary Accounting Research, 15, 1, 10.1111/j.1911-3846.1998.tb00547.x
Brooks, 1976, Further evidence of the time-series properties of accounting income, Journal of Finance, 31, 1359, 10.2307/2326685
Carcello, 2004, Audit firm tenure and fraudulent financial reporting, Auditing: A Journal of Practice and Theory, 23, 55, 10.2308/aud.2004.23.2.55
Casterella, J., Knechel, W.R., Walker, P.L., 2004. The relationship of audit failures and auditor tenure. Proceedings, University of Kansas Auditing Symposium.
Commision on Public Trust and Private Enterprise, 2003. Findings and Recommendations Part 2: Corporate Governance Part 3: Audit and Accounting. The Conference Board, New York.
Copley, 1993, Auditor tenure, fixed fee contracts, and the supply of substandard single audits, Public Budget and Finance, 23, 10.1111/1540-5850.00980
DeAngelo, 1981, Auditor size and audit quality, Journal of Accounting and Economics, 3, 113, 10.1016/0165-4101(81)90009-4
Dechow, 1994, Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals, Journal of Accounting and Economics, 18, 3, 10.1016/0165-4101(94)90016-7
Dechow, 1998, The relation between earnings and cash flows, Journal of Accounting and Economics, 25, 133, 10.1016/S0165-4101(98)00020-2
Deis, 1992, Determinants of audit quality in the public sector, The Accounting Review, 67, 462
Dopuch, 2001, An experimental investigation of retention and rotation requirements, Journal of Accounting Research, 39, 93, 10.1111/1475-679X.00005
Elgers, 1994, Reduction in analysts’ annual earnings forecast errors using information in prior earnings and security returns, Journal of Accounting Research, 32, 290, 10.2307/2491287
Fama, 2000, Forecasting profitability and earnings, Journal of Business, 73, 161, 10.1086/209638
Fama, 1973, Risk, return and equilibrium: Empirical tests, Journal of Political Economy, 81, 607, 10.1086/260061
FEE (Federation des Experts Comptables Europeans), FEE Study: Mandatory Rotation of Audit Firms, October 2004.
Francis, 2004, Costs of equity and earnings attributes, The Accounting Review, 79, 967, 10.2308/accr.2004.79.4.967
Francis, 1999, The role of big 6 auditors in the credible reporting of accruals, Auditing: A Journal of Practice and Theory, 18, 17, 10.2308/aud.1999.18.2.17
Geiger, 2002, Auditor tenure and audit reporting failures, Auditing: A Journal of Practice and Theory, 67, 10.2308/aud.2002.21.1.67
George, 2004, Auditor rotation and the quality of audits, CPA Journal, 22
Ghosh, 2005, Auditor tenure and perceptions of audit quality, The Accounting Review, 80, 585, 10.2308/accr.2005.80.2.585
Givoly, 2007, Measuring reporting conservatism, The Accounting Review, 82, 65, 10.2308/accr.2007.82.1.65
Holthausen, 2001, The relevance of the value relevance literature for financial accounting standard setting, Journal of Accounting and Economics, 31, 3, 10.1016/S0165-4101(01)00029-5
Huijgen, 2005, Earnings conservatism, litigation and contracting: The case of cross-listed firms, Journal of Business Finance and Accounting, 32, 1275, 10.1111/j.0306-686X.2005.00629.x
International Chamber of Commerce, 2005. The adverse effects of compulsory audit firm rotation. Policy statement.
International Organization of Securities Commissions, 2005. Strengthening capital markets against financial fraud. Technical Committee of the International Organization of Securities Commissions (February).
Johnson, 2002, Audit-firm tenure and the quality of financial reports, Contemporary Accounting Research, 637, 10.1506/LLTH-JXQV-8CEW-8MXD
Kothari, 1992, Information about prices about future earnings: Implications for future earnings response coefficients, Journal of Accounting and Economics, 15, 143, 10.1016/0165-4101(92)90016-U
Krishnan, 2003, Audit quality and the pricing of discretionary accruals, Auditing: A Journal of Practice and Theory, 22, 109, 10.2308/aud.2003.22.1.109
Myers, 2003, Exploring the term of the auditor–client relationship and the quality of earnings: A case for mandatory auditor rotation?, The Accounting Review, 78, 779, 10.2308/accr.2003.78.3.779
Nagy, 2005, Mandatory audit firm turnover, financial reporting quality, and client bargaining power: The case of Arthur Andersen, Accounting Horizons, 19, 51, 10.2308/acch.2005.19.2.51
Neill, J.D., 1993 Accounting quality and the long-term mispricing of initial public security offerings. Earnings Quality. The Center for Economics and Management Research, Norman, OK, pp. 27–56.
New York Stock Exchange (NYSE), 2003. Final NYSE Corporate Governance Rules. Available at: <http://www.nyse.com.pdfs/finalcorpgovrules.pdf>.
Roychowdhury, 2007, Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting, Journal of Accounting and Economics., 44, 2, 10.1016/j.jacceco.2006.12.003
Ryan, 2006, Identifying conditional conservatism, European Accounting Review, 511, 10.1080/09638180601102099
St. Pierre, 1984, An analysis of the factors associated with lawsuits against public accountants, The Accounting Review, 59, 242
Teoh, 1993, Perceived auditor quality and the earnings response coefficient, The Accounting Review, 68, 346
US General Accounting Office (GAO), 2003. Required study on the potential effects of mandatory audit firm rotation. Report on the Senate Committee on Banking, Housing, and Urban Affairs and the House Committee on Financial Services.
Velury, 2006, Institutional ownership and the quality of earnings, Journal of Business Research, 59, 1043, 10.1016/j.jbusres.2006.05.001
Watts, 2003, Conservatism in accounting part 1: Explanations and implications, Accounting Horizons, 17, 207, 10.2308/acch.2003.17.3.207
Wild, 1996, The audit committee and earnings quality, Journal of Accounting, Auditing and Finance, 247, 10.1177/0148558X9601100206