Audit firm size, public ownership, and firms' discretionary accruals management

By H. Bauwhede, Marleen Willekens, A. Gaeremynck. 2003

199 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4f736ef5360fc382e290119aa65872e1370dc66a

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Citations in the corpus

Private vs State Ownership and Earnings Management: evidence from Chinese listed companies (2007, background): “In their study of Belgian firms, Vander Bauwhede et al. (2003) indicate that listed firms engage less in incomedecreasing earnings management than nonlisted firms.”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, result): “However, the results concur with findings conducted on private firms in Belgium (Vander Bauwhede et al., 2003; Vander Bauwhede and Willekens, Non-audit Services and Audit Quality 357 2004).”
Assessing France's Joint Audit Requirement: Are Two Heads Better than One? (2006, background): “3 quality (e.g., Vanstraelen 2002; Vander Bauwhede et al. 2003; Vander Bauwhede and Willekens 2004; Maijoor and Vanstraelen 2006).”
Auditor quality and earnings management: Singaporean evidence (2010, methodology): “However, using a sample of Belgian publicly listed firms, Bauwhede et al. (2003)”
Auditing private companies: what do we know? (2017, unknown): “For example, Vander Bauwhede et al. (2003) find for a sample of public and private audited Belgian firms that earnings management is higher for public firms than for private firms when they have above-target earnings and have incentives to smooth earnings downward.”
Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008, result): “Previous studies concerning audit quality and earnings management in private firms have, to our knowledge, only been performed for the Belgian audit market and provide somewhat mixed results (Vander Bauwhede et al., 2003; Vander Bauwhede and Willekens, 2004).”
Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market (2004, background): “In this paper we provide more evidence on the lack of audit-quality differentiation in the private client segment of the Belgian audit market and 518 H. Vander Bauwhede and M. Willekens use auditor size as audit-quality proxy.”