Choice of auditors and earnings management during the Asian financial crisis

By Y. Chia, Irvine Lapsley, Hing-wah Lee. 2007

153 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/a47bb85e5289afb9ecd776f6beb0c0f9212a8be8

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Citations in the corpus

How has the financial crisis affected earnings management? A European study (2015, methodology): “This evidence that suggests a decrease of earnings management is probably due to both the high quality of financial reporting (LaFond and Watts, 2008; Francis et al., 2013) and audit quality over a financial crisis (Chia et al., 2007).”
Earnings Management in Malaysian IPOs: The East Asian Crisis, Ownership Control and Post-IPO Performance (2011, background): “On the other hand, it is likely that any distressinduced income-reducing earnings management activity may be dampened by the increased monitoring of companies’ performance by auditors at such a time (Chia et al., 2007).”
Corporate Governance, Islamic Governance and Earnings Management in Oman: A New Empirical Insights from a Behavioural Theoretical Framework (2017, unknown): “…Bowen et al., 2008; Jiang et al., 2008), they are observably concentrated in a few developed countries, such as UK and US, which tend to have largely similar CG, economic, legal and institutional contexts (Chia et al., 2007; Francis & Wang, 2008; Krishnan & Parsons, 2008; Gavious et al., 2012).”
Corporate Governance and Firm-Specific Stock Price Crashes (2016, unknown): “…had limited opportunities and fewer incentives to stockpile negative information through earning management practices [Jenkins et al. (2009); Ahmad-Zaluki et al. (2011); Chia et al. (2007); Filip and Raffournier (2014); Bertomeu and Magee (2011)], a precursor situation to stock price crashes.”
Financial Crisis And Earnings Management: The European Evidence (2014, background): “Our results can only be compared to those of Chia et al. (2007) who found that service-oriented Singapore companies engaged in less earnings management during the 1997 Asian financial crisis, a result consistent with our findings.”
Women directors, family ownership and earnings management in Malaysia (2016, background): “As for auditor size, a score of 1 is given if a company is audited by a BIG4 auditor, and 0 otherwise (e.g. Abdullah and Mohd Nasir, 2004; Bedard et al., 2004; Chia et al., 2007; Johl et al., 2007; Jaggi et al., 2009; Sun et al., 2011).”