An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals

By Marty Butler, Andrew J. Leone, Michael Willenborg. 2004

427 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/87db3dd6f5ad710e9a8b3a7c40b5509d3f87f3fe

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Citations in the corpus

Hometown advantage: The effects of monitoring institution location on financial reporting discretion (2011, positive): “However, one may argue that overstating earnings may be more detrimental to the firm than understating earnings—i.e., that monitoring investors are particularly concerned with income increasing reporting discretion.18 To test this possibility, in columns (3) and (4) of Table 2, we present results 18”
Former Audit Partners and Abnormal Accruals (2004, background): “Previous studies find that size and BEME are negatively related to both signed (Butler et al. 2004) and absolute abnormal accruals (Butler et al. 2004; Klein 2002). DISTRESS is a measure of financial condition. We include DISTRESS because of concerns that the Jones (1991) model may overestimate accr”
An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components (2006, background): “This is consistent with poor economic performance leading to large negative accruals (Butler et al., 2004).”
What do we know about audit quality (2004, neutral): “Butler et al. (2004) calculate that 6.”
Earnings quality in ex‐post failed firms (2009, methodology): “, 1994; Peltier -Rivest, 1999), or receiving going-concern audit opinions (Butler et al., 2004).”
CFO gender and earnings management: evidence from China (2016, methodology): “We leave it as an empirical 12 See, for instance, Ashbaugh et al. (2003), Butler et al. (2004), Chung and Kallapur (2003), and Menon and Williams (2004), among others.”
Labor Unemployment Insurance and Earnings Management (2016, positive): “with the dependent variables (Myers et al., 2003; Ashbaugh et al., 2003; Butler et al., 2004), as well as state-level macroeconomic indicators such as GDP growth, unemployment rate, stock returns and stocks return volatilities of firms headquartered in the state, and UI payroll taxes.”
After Enron: Auditor Conservatism and Ex-Andersen Clients (2006, methodology): “Additionally, Chaney and Philipich (2002) find evidence that cumulative abnormal returns (CARs) measured around January 10, 2002 and February 4, 2002 are significantly lower for clients of Andersen’s Houston office (which conducted the Enron audit).”
Understanding Earnings Quality: A Review of the Proxies, Their Determinants and Their Consequences (2010, neutral): “opinions (Butler et al., 2004).”