Discretionary Accounting Accruals, Managers' Incentives and Audit Fees
By Ferdinand A. Gul, Charles J. P. Chen, J. Tsui. 2003
479 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/56a2e067571c5d182134618db274138de0cc3cdd
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Weili Ge
- Ferdinand A. Gul
- Catherine Schrand
- Kari Joseph Olsen
- J. Judd
- Patricia M. Dechow
- Tobias Svanström
- James Stekelberg
In Strategy and Management
- Weili Ge
- Ferdinand A. Gul
- Catherine Schrand
- Patricia M. Dechow
- Tobias Svanström
- Bin Srinidhi
- Joanna L. Y. Ho
- Fei Kang
Citations in the corpus
- The Differential Effects of Auditors' Nonaudit and Audit Fees on Accrual Quality* (2007, background): “2 be driven by non-opportunistic communication of value relevant information (Healy and Palepu 1993; Christie and Zimmerman 1994; Gul et al. 2003).”
- Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective (2015, unknown): “If the quality of financial reporting were considered low, and the likelihood of financial statement manipulation high, auditors would expend more time verifying unusually high accruals or spend more time inspecting high-risk accounts (Gul et al., 2003).”
- How do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees (2015, background): “When audit clients are perceived to lack integrity and to be a higher fraud risk, auditors expand the audit scope in order to gather additional evidence related to their audit opinion (Beaulieu 2001; Gul et al. 2003; Kizirian et al. 2005).”
- Non-audit Services and Audit Quality: Evidence from Private Firms (2013, methodology): “Modified Jones models have often been used in research (see Becker et al., 1998; Johnson et al., 2002; Gul et al., 2003; Krishnan, 2003; Ferguson et al., 2004; Venkatamaran et al., 2008).”
- Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, background): “Chen et al. use multiple ex ante indicators to identify firms with low earnings informativeness (e.g., industry, loss firms, analyst forecast errors, capital market incentives, and firm age). Lennox and Park (2002) find that when earnings are more informative (i.”