Earnings management within Europe: the effects of member state audit environment, audit firm quality and international capital markets

By S. Maijoor, A. Vanstraelen. 2006

189 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/be657d06448394cb5418aae130f2bfaa3b64d1ae

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Citations in the corpus

Bank Income Smoothing, Ownership Concentration and the Regulatory Environment (2014, unknown): “However, auditors may have incentives to "go easy" on management in order to keep them as clients; such behavior can be more particularly observed in countries with lower legal enforcement and lower investor protection (Francis and Wang 2008, Maijoor and Vanstraelen 2006).”
Assessing France's Joint Audit Requirement: Are Two Heads Better than One? (2006, background): “Even though legal liability exposure does not create the same incentive for high quality auditing in France as in the U.S., relative to other EU countries France does have strict regulations to safeguard auditor independence (Maijoor and Vanstraelen 2006).”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “6.2 Legal origin model The 17 countries comprising our sample represent diverse historical, cultural, social, economic and institutional environments (e.g. Hope 2003a, Ding et al. 2005, Maijoor and Vanstraelen 2006, Jackson and Deeg 2008).”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “Cross-national studies within Europe also indicate that the level of tax-book alignment in a country has a positive impact on (high-quality) auditors’ incentives to maintain audit quality in private firms (Maijoor and Vanstraelen, 2006; Van Tendeloo and Vanstraelen, 2008).”
Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, unknown): “…perform a meta-analysis of a large number of studies of audit quality and reveal a significant negative relationship between levels of earnings management and several proxies for audit quality (cf. Maijoor and Vanstraelen, 2006). stemmed from governance constraints)” (Lin and Liu,2009, p. 47).”
Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market (2008, background): “…have shown that audit quality differentiation is weak or absent for public companies in countries with weak investor protection, as the probability of reputational damage due to a low quality audit is much lower in these countries (e.g. Maijoor and Vanstraelen, 2006; Francis and Wang, 2008).”