The Relation between Abnormal Accruals and Key Audit Matter: Evidence from Taiwan
Pages 153 - 156
References
[1]
DeAngelo, L. E. 1981. Auditor Independence, Low Balling, and Disclosure Regulation. Journal of Accounting and Economics. 3(2), 113-127.
[2]
Berle, A. and Means, G. C. 1932. The Modern Corporation and Private Property. Indiana Law Journal. 8(8), 514-516.
[3]
Jensen, M. C. and Meekling, W. H. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics. 3, 305-360.
[4]
DeFond, M. and Jiambalvo, J. 1994. Debt Covenant Violations and Manipulation of Accruals. Journal of Accounting and Economics. 17, 145-176.
[5]
Francis, J. and Krishnan, J. 1999. Accounting Accruals and Auditor Reporting Conservatism. Contemporary Accounting Research. 16, 135-165.
[6]
Frankel, R. M., Johnson, M. F., and Nelson, K. K. 2002. The relation between auditors’ fee for nonaudit services and earning management. The Accounting Review. 77, 71-105.
[7]
Warfield, T. D., Wild, J. J., and Wild, K. L. 1995. Managerial Ownership, Accounting Choices, and Informativeness of Earnings. Journal of Accounting and Economics. 20, 61-92.
[8]
Lys, T. and Watts, R.1994. Lawsuits against Auditors. Journal of Accounting Research. 32, 65-102.
[9]
Duke, J. C. and Hunt III, G. 1990. An empirical examination of debt covenant restrictions and accounting-related debt proxies. Journal of Accounting and Economics. 12 (1-3), 45-63.
[10]
Press, E. G. and Weintrop, J. B.1990. Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice. Journal of Accounting and Economics. 12 (1-3), 65-95.
[11]
DeAngelo, H. L., DeAngelo, L., and D. J. Skinner (1994). Accounting choice in troubled companies. Journal of Accounting and Economics. 17, 113-144.
[12]
Dechow, P. M., Sloan, R. G., and Sweeney, A. P. 1995. Detecting earnings management. The Accounting Review. 70, 193-226.
[13]
Becker, C. L., DeFond, M. L., Jiambalvo, J., and Subramanyam, K. R. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research. 15, 1-24.
[14]
Peasnell, K. V., Pope, P. F., and Young, S. 2001. Board monitoring and earnings management: Do outside directors influence abnormal accruals? Journal of Business Finance and Accounting. 32(7-8), 1311-1346.
[15]
Dechow, P. M., Sloan, R. G., and Sweeney, A. P. 1996. Causes and consequences of earning manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research, 13, 1-36.
Recommendations
Do Characteristics of Audit Firm Affect Timeliness of Audit Report? Empirical Evidence from China
BCGIN '12: Proceedings of the 2012 Second International Conference on Business Computing and Global InformatizationThis study's mainly purpose is to investigate whether characteristics of audit firm can affect timeliness of audit report base on empirical evidence from stock market of China. The characteristics we think that may have significant effects on timeliness ...
Comments
Please enable JavaScript to view thecomments powered by Disqus.Information & Contributors
Information
Published In
September 2020
235 pages
ISBN:9781450387880
DOI:10.1145/3429551
Copyright © 2020 ACM.
Permission to make digital or hard copies of all or part of this work for personal or classroom use is granted without fee provided that copies are not made or distributed for profit or commercial advantage and that copies bear this notice and the full citation on the first page. Copyrights for components of this work owned by others than ACM must be honored. Abstracting with credit is permitted. To copy otherwise, or republish, to post on servers or to redistribute to lists, requires prior specific permission and/or a fee. Request permissions from [email protected]
Publisher
Association for Computing Machinery
New York, NY, United States
Publication History
Published: 10 December 2020
Check for updates
Author Tags
Qualifiers
- Research-article
- Research
- Refereed limited
Conference
ICIBE 2020
ICIBE 2020: 2020 The 6th International Conference on Industrial and Business Engineerin
September 27 - 29, 2020
Macau, Macao
Contributors
Other Metrics
Bibliometrics & Citations
Bibliometrics
Article Metrics
- 0Total Citations
- 116Total Downloads
- Downloads (Last 12 months)12
- Downloads (Last 6 weeks)4
Reflects downloads up to 29 Nov 2024
Other Metrics
Citations
View Options
Login options
Check if you have access through your login credentials or your institution to get full access on this article.
Sign inFull Access
View options
View or Download as a PDF file.
PDFeReader
View online with eReader.
eReaderHTML Format
View this article in HTML Format.
HTML Format