INTERNAL AUDIT QUALITY AND EARNINGS MANAGEMENT

By Douglas F. Prawitt, Jason L. Smith, David A. Wood. 2009

580 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/187c3a3fb2a68fc8a73e352f561f0b14f454d918

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Citations in the corpus

Audit Committee Financial Expertise and Earnings Management: The Role of Status (2014, methodology): “…calculating abnormal accruals, we use the following model, based upon prior literature (e.g., Ashbaugh-Skaife et al., 2008; Dhaliwal et al., 2010; Doyle et al., 2007; Prawitt et al., 2009) to test whether the status differential between audit committees and management interacts with audit…”
The impact of internal audit attributes on the effectiveness of internal control over operations and compliance (2019, background): “By examining the association between inventory-related material weaknesses in ICFR and firms’ inventory management, their study shows a positive link between ICFR quality and firm operations.”
How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Prawitt et al. (2009) gained access to a database that provides a number of measures of the quality of a firms internal audit function.”
Reconciling Archival and Experimental Research: Does Internal Audit Contribution Affect the External Audit Fee? (2011, methodology): “If management has higher power, they are also in a greater position to manipulate accounting results (Prawitt et al. 2009; Prawitt et al. 2010).”
CEO demographics and accounting fraud: Who is more likely to rationalize illegal acts? (2011, background): “…auditors, fraud risk assessments and earnings management (Beasley, 1996; Burns and Kedia, 2008; Carcello and Nagy, 2004a, 2004b; Cheng and Farber, 2008; Dechow et al., 1996; Erickson et al., 2006; Jia et al., 2009; Jones et al., 2008; Laux and Laux, 2009; Prawitt et al., 2009 Uzun et al., 2004).”
Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis (2013, unknown): “…mirrors studies on implementation of advanced MCS (Elbashir, Collier, and Sutton 2011), and on determinants of effectiveness of internal auditing and control over financial reporting (e.g., Prawitt, Smith, and Wood 2009; Ashbaugh-Skaife, Collins, and Kinney 2007; Doyle, Ge, and McVay 2007).”
The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence (2018, background): “Prawitt et al. (2009) emphasise the role of IAF in corporate governance for enhancing financial reporting quality.”
Internal audit function, board quality and financial reporting quality: evidence from Malaysia (2013, methodology): “In developing these constructs, we referred to measures and the approach outlined in prior studies (Prawitt et al., 2009; Lin et al., 2011) and professional guidance (ISA 610 (revised) using the work of internal audit; International Standards for the Professional Practice of Internal Auditing).”
Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, background): “Specifically, a BOD (Sarkar, Sarkar, and Sen 2008; Chen, Elder, and Hsieh 2011), audit committee (Prawitt, Smith, and Wood 2009), institutional investors (Ajinkya, Bhojraj, and Sengupta 2005), and foreign investors (Chin, Chen, and Hsieh 2009) are associated with a firm’s EM.”