A new measure of accounting quality
By Paul Hribar, Todd D. Kravet, Ryan J. Wilson. 2014
313 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/9e85cff594dd6a29ba32b4be1dcb2afb1d209a58
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Thomas C. Omer
- Kathleen A. Bentley
- Nathan Y. Sharp
- Mikhail Pevzner
- W. Robert Knechel
- Uma Velury
- Lori B. Shefchik
- Irene Y. Kim
In Strategy and Management
- Thomas C. Omer
- W. Robert Knechel
- Kathleen A. Bentley
- Mikhail Pevzner
- Nathan Y. Sharp
- Uma Velury
- Lori B. Shefchik
- Gopal V. Krishnan
Citations in the corpus
- Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality (2013, unknown): “40 APPENDIX 2 Abnormal Audit Fees Calculation Hribar et al. (2011) develop a proxy for measuring accounting quality using the unexplained portion of the firm’s audit fees. The theory underlying the proxy is that auditors charge higher fees to firms with lower quality accounting. These higher fees ar”
- The Impact of Religion on Financial Reporting Irregularities (2012, unknown): “(2011) to predict material misstatements, unexplained audit fees (Hribar et al. 2010), and SEC enforcement actions (Karpoff et al.”
- Business Strategy, Financial Reporting Irregularities, and Audit Effort (2013, background): “…sales (FOREIGN).15 Similar to prior research, we expect positive coefficients for our measures of client complexity (Casterella, Francis, Lewis, and Walker 2004; Larcker and Richardson 2004; Francis, Reichelt, and Wang 2005; Hay et al. 2006; Hogan and Wilkins 2008; Hribar, Kravet, and Wilson 2009).”
- Audit Quality: Insights from the Academic Literature (2013, background): “, audit fees much higher than the norm, can be indicative of financial reporting problems within a firm (Hribar et al. 2010).”
- Measuring Securities Litigation Risk (2012, background): “…Bhojraj, and Sengupta (2005), Beatty et al. (2008), Jayaranyam and Milbourn (2009), Bhojraj, Libby, and Yang (2010), Brown and Tucker (2010), Donelson et al. (2010), and Hribar, Kravet, and Wilson (2010) all use a dummy variable for membership in the FPS industries to measure litigation risk.”