Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

By Gary F. Peters, Susan Parker, Lawrence J. Abbott. 2004

231 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9e5f68a4b093598adc954224dd61b3c1df2881b7

Citations in the corpus

• Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “Abbott, Parker, and Peters (2006) showed that a lower AF is negatively associated with discretionary accruals, while a higher AF is positively related to discretionary accruals.”