Short-Term Debt Maturity Structures, Credit Ratings, and the Pricing of Audit Services

198 citations recorded by the source corpus.

How researchers see this paper

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

Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, methodology): “Gujarati (2003) recommended four crucial suppositions (normality, linearity, homoscedasticity, and independence of error terms) that should be considered prior to employing parametric analyses.”
The effect of CEO inside debt holdings on financial reporting quality (2015, background): “Second, prior literature (e.g., Shleifer and Vishny 1997; Bharath et al. 2008; Gul and Goodwin 2010; Chava et al. 2010) highlights the role of outside debt as a control mechanism for a firm to commit to high financial transparency.”
Measuring audit quality (2021, unknown): “A stream of literature uses audit fees related proxies to measure the auditor-client relation and auditor’s litigation risk (e.g., Chaney et al. 2004; Dao et al. 2012; Francis et al. 2005; Fung et al. 2012; Gul and Goodwin 2010; Seetharaman et al. 2002).”
The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior (2012, unknown): “Finally, we include YearEnd, which is equal to one for firms with non-December 31 fiscal year-ends, to control for off-peak pricing of audit services, and Big4, which is equal to one for firms using Big 4 auditors, to control for audit quality (Gul and Goodwin, 2010).”