Discretionary-accruals models and audit qualifications

By Eli Bartov, Ferdinand A. Gul, J. Tsui. 2000

1,011 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/b7dc16673f9217daec2b6c066af59fc85455a501

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. Ebraheem Saleem Salem Alzoubi
2. M. Habbash
3. P. Kent
4. Gopal V. Krishnan
5. Scott A. Richardson
6. Ferdinand A. Gul
7. David F. Larcker
8. Jeong‐Bon Kim

In Economics and Econometrics

1. F. Yu
2. Gopal V. Krishnan
3. Karen K. Nelson
4. Marilyn F. Johnson
5. Marcia Millon Cornett
6. Hassan Tehranian
7. Richard M. Frankel
8. David F. Larcker

Citations in the corpus

• Innate and discretionary accruals quality and corporate governance (2010, neutral): “Previous studies have generally used the Jones (1991) model and its variants (Bartov et al., 2000; Davidson et al., 2005; Koh et al., 2007).”
• Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation (2008, methodology): “Further, Bartov et al. (2001) find that the cross-sectional Jones model and the crosssectional modified Jones model outperform their time-series counterparts in detecting earnings management.”
• Does founding family control affect earnings management? (2009, background): “( 2001 ) find that only the Jones and modified Jones model are consistently able to detect earnings management.”
• Disclosure, Corporate Governance and Foreign Share Ownership on the Zimbabwe Stock Exchange (2007, positive): “According to Bartov et al. (2000), failure to control for confounding variables could lead to falsely rejecting the hypothesis when in fact it should be accepted.”
• Women directors, family ownership and earnings management in Malaysia (2016, background): “Firms experiencing financial difficulties and poor performance have a higher tendency to manage earnings (Bartov et al., 2000).”
• Client Importance, Nonaudit Services, and Abnormal Accruals (2003, methodology): “Bartov et al. (2001) show that the cross-sectional Jones-model abnormal accruals are associated with audit qualifications.”
• Family Control, Socioemotional Wealth and Earnings Management in Publicly Traded Firms (2014, methodology): “firm performance (using return on assets), distress (calculated based on Ohlson 1980), liquidity, and standard deviation of returns (ROA SD) over the prior 36 months (Ali et al. 2007; Bartov et al. 2000; Grant et al. 2009).”