Auditor conservatism and reported earnings

By Richard Chung, Michael Firth, Jeong‐Bon Kim. 2003

125 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/6a7fa6f1e93d1ecc7be15150bc2300abe22f16f1

How researchers see this paper

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

In Accounting

In Finance

Citations in the corpus

Accounting conservatism and corporate governance (2009, background): “2003) that, in turn, impose more conservative accounting choices (Basu et al. 2001; Chung et al. 2003).”
Do Better-Governed Australian Firms Make More Informative Disclosures? (2006, unknown): “Using a similar research method, Basu et al. (2001a and 2001b) and Chung et al. (2003) find big-five auditees are more conservative.4 There has been some debate in the literature about the appropriateness of the Basu model and issues of reverse causality appear problematic, which raises a question…”
Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, methodology): “Using a conventional proxy for litigation risk (Qiang, 2007 ), following prior research we consider Big Auditors' clients (dummy variable, equal to 1 if the firm is a Big Auditors' client, 0 otherwise) as they could be forced to conditional conservatism (Basu et al , 2001 ; Chung et al , 2003 )”
Choice of auditors and earnings management during the Asian financial crisis (2007, background): “In a similar note, Craswell et al. (1995) identify the significant premiums earned by Big-6 auditing firms over non-Big-6 auditing firms to be consistent with audit quality differentiation.”
The Link Between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK (2004, unknown): “This size difference is consistent with Denis and Sarin (1999) and Weisbach (1988) who report a positive association between firm size and the demand for non-executive directors.”
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007, unknown): “The relation between Leverage and governance has been previously studied by Cremers and Nair (2005), among others.”
Earnings quality in ex‐post failed firms (2009, background): “13 Auditors play a significant role in ensuring financial statement quality, reducing the incidence of earnings management (Becker et al., 1998) and opportunistic loss deferrals (Chung et al., 2003).”