Audit effort and earnings management
By Constantinos V. Caramanis, Clive Lennox. 2008
622 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/c0ff21a73b0bc78981ddf788515b8aed74642f89
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In Accounting
- Martin Walker
- Clive Lennox
- Weili Ge
- Christian Leuz
- Inder K. Khurana
- Patricia M. Dechow
- Catherine Schrand
- Donghui Wu
Citations in the corpus
- Audit Market Concentration and Auditor Tolerance for Earnings Management (2012, background): “Moreover, Caramanis and Lennox (2008) suggest that reduced audit effort increases the likelihood of earnings management by managers.”
- The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior (2012, neutral): “See Farrell and Rabin (1996) and Connelly et al. (2011) for reviews of signaling theory.”
- Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits (2010, methodology): “We control for heteroskedasticity and possible correlation of the residuals within firm clusters using Rogers standard errors (Petersen, 2009).16 16 Recent papers using this technique include Sundaram and Yermack (2007), Caramanis and Lennox (2008), and Daniel, Denis, and Naveen (2008).”
- Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research (2011, neutral): “post-SOX period results differ from those reported by Casterella et al. [2004] in that a negative association is found between client bargaining power (measured by relative client size) and audit fees for both the small and large client segments.”
- Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from China (2016, background): “For example, Deis and Giroux (1992) show that audit hours are positively related to audit quality, and Caramanis and Lennox (2008) find that clients with lower audit hours are more likely to report positive discretionary accruals, have larger positive discretionary accruals, and meet earnings…”
- What Is the Relationship Between Audit Partner Busyness and Audit Quality (2016, methodology): “Consistent with Caramanis and Lennox (2008), we define SP as an indicator for cases in which reported ROA (net income divided by lagged total assets) is between zero and 0.”