Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market
By Brenda van Tendeloo, A. Vanstraelen. 2008
381 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/0dc421c129189fb300a9d20897b35d58a1c63194
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Caren Schelleman
- Tobias Svanström
- Ebraheem Saleem Salem Alzoubi
- Mervi Niskanen
- Tensie Steijvers
- Tom van Caneghem
- Geert van Campenhout
- Joël Branson
Citations in the corpus
- Do (Fe)Male Auditors Impair Audit Quality? Evidence from Going-Concern Opinions (2016, background): “Third, we extend the literature on financial reporting quality and auditing in private companies (e.g. Hope & Langli, 2010; Knechel & Vanstraelen, 2007), which constitute the majority of the EU economy and audit services market (Van Tendeloo & Vanstraelen, 2008).”
- Tax aggressiveness in private family firms: An agency perspective (2014, methodology): “In our study, we use Finnish data as Finland belongs to the group of high tax alignment countries like for example France and Spain (Van Tendeloo & Vanstraelen, 2008).”
- Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “In this sense, much previous research recommended that big audit firms diminish the magnitude of earnings management (Alzoubi, 2016; Gul, Tsui, & Dhaliwal, 2006; Tendeloo & Vanstraelen, 2008).”
- Auditing private companies: what do we know? (2017, positive): “As pointed out by Van Tendeloo and Vanstraelen (2008), auditing in private firms can be functional to help alleviate agency conflicts between owners, managers and banks, and can also be useful for managerial performance evaluation since these firms lack market measures of firm value.”
- Quantity and quality of information and SME financial structure (2012, methodology): “Given that an external auditor is expected to provide different stakeholders of the firm with independent assurance concerning the accuracy of the FS, the non-existence of FS fraud, and the going concern status ( Van Tendeloo and Vanstraelen 2008 ), we use a FS audit as a signal about FS quality (an”
- Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “Cross-national studies within Europe also indicate that the level of tax-book alignment in a country has a positive impact on (high-quality) auditors' incentives to maintain audit quality in private firms (Maijoor and Vanstraelen, 2006 ; Van Tendeloo and Vanstraelen, 2008 ).”