Is Enhanced Audit Quality Associated with Greater Real Earnings Management

By Wuchun Chi, L. Lisic, Mikhail Pevzner. 2011

408 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/9603162271748c6c88e6fe8ece235cd3c1c53f4e

How researchers see this paper

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

In Accounting

1. A. Parbonetti
2. Mohammad Alhadab
3. Bradrick M. Cripe
4. Brian M. Burnett
5. Elisabetta Ipino
6. Gregory W. Martin
7. I. Clacher
8. B. McAllister

In Strategy and Management

1. A. Parbonetti
2. Mohammad Alhadab
3. Bradrick M. Cripe
4. Brian M. Burnett
5. Elisabetta Ipino
6. Gregory W. Martin
7. I. Clacher
8. B. McAllister

Citations in the corpus

• Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, background): “Chi et al. (2011) show that in the presence of higher-quality auditors, firms resort to real earnings management to manipulate earnings upwards.”
• The Real Effects of Mandatory Quarterly Reporting (2017, neutral): “firm is audited by a ‘Big Four’ auditor (Big_Four) because these auditors are likely to reduce a firm’s AEM, which may be offset by increasing RAM (Chi et al. 2011).”
• Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management (2012, methodology): “Second, prior research (Cohen and Zarowin 2010; Chi et al. 2011; Zang 2012) examines the trade-off between operational real earnings management activities (i.”
• The impact of audit quality on real and accrual earnings management around IPOs (2017, background): “One notable study is Chi et al. (2011), who examine the association between audit quality and real and accrual earnings management for firms that have strong incentives to manage earnings upward e.”