Accruals Quality and Internal Control over Financial Reporting

By Jeffrey T. Doyle, Weili Ge, Sarah E. McVay. 2007

1,306 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/16b7d88d45cf6bab716cd50f010ebba8d767e98e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jeong‐Bon Kim
2. Mostafa Monzur Hasan
3. Liandong Zhang
4. Ahsan Habib
5. Michelle Hanlon
6. Weili Ge
7. Sarah E. McVay
8. Jeffrey L. Callen

In Strategy and Management

1. Jeong‐Bon Kim
2. Mostafa Monzur Hasan
3. G. He
4. Ahsan Habib
5. Jeffrey L. Callen
6. Liandong Zhang
7. Michelle Hanlon
8. Weili Ge

Citations in the corpus

• Annual report readability and corporate agency costs (2018, methodology): “According to Loughran and McDonald (2014) and the measurements of Li (2008) and De Franco et al. (2015), we take the length of Chinese annual reports to measure their readability.”
• The effect of financial reporting quality on corporate dividend policy (2017, neutral): “Following Chen et al. (2007b), we define monitoring-type institutional investors as those that are top five shareholders, classified as dedicated institutions following Bushee (2001), and classified as independent from management following Brickley et al. (1988).”
• Complexity of financial reporting standards and accounting expertise (2019, positive): “(3) is adapted from the determinants models of control weaknesses and restatements in Doyle et al. (2007a,b). The following controls are included in Eq. (3): market capitalization (MarketCap), firm age (FirmAge), indicator for a loss (Loss), bankruptcy risk rank based on Altman (1968)’s Z-score mode”
• The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework (2020, result): “The findings are consistent with studies using internal control weakness in the US (e.g., Doyle et al., 2007; Brown et al., 2014) and Ximen University internal control measures in China (Liu et al., 2013).”
• Earnings management and market liquidity (2012, positive): “A number of recent studies in the accounting literature employ this measure to assess earnings quality (Francis et al. 2005 and Doyle et al. 2007 ).”
• Government Procurement and Changes in Firm Transparency (2020, background): “For further examples, see Doyle, Ge, and McVay (2007); Ashbaugh-Skaife, Collins, Kinney, and LaFond (2008); Dornates, Li, Peters, and Richardson (2013); and Ittner and Michels (2017).”
• Stock price crash risk: review of the empirical literature (2018, positive): “…together, firms with ineffective internal control, in particular, internal control over financial reporting, disseminate less reliable financial information (Doyle, Ge, and McVay 2007a, b; Ashbaugh-Skaife, Collins, Kinney, LaFond, 2009; Feng, Li, and McVay, 2009): the primary driver of crash risk.”
• Managerial Ability and Earnings Quality (2013, background): “H1: Managerial ability is positively associated with earnings quality.”
• Auditor fees and audit quality (2007, methodology): “Except for the fee variables, equations (5) and (7) are based on the model used in Doyle et al. (2007)”
• Board Interlocks and Earnings Management Contagion (2013, background): “McNichols 2002; Francis et al. 2005; Krishnan et al. 2008; Doyle et al. 2007 ).”