Differences in Conservatism between Big Eight and Non-Big Eight Auditors
By Sudipta Basu, Lee-Seok Hwang, Ching-Lih Jan. 2001
142 citations recorded by the source corpus.
Subfields: Accounting, Sociology and Political Science
View Paper: https://www.semanticscholar.org/paper/cd454ab10bfc80ccc84dac120859a324ad91538e
How researchers see this paper
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In Accounting
- C. Lim
- Gerald J. Lobo
- Kiridaran Kanagaretnam
- Mikhail Pevzner
- W. Robert Knechel
- Araceli Mora
- Uma Velury
- Lori B. Shefchik
In Sociology and Political Science
- Araceli Mora
- F. Avallone
- Caitlin M. S. Ruddock
- C. Lim
- Gopal V. Krishnan
- Mikhail Pevzner
- Juan Manuel García Lara
- Stephen Taylor
Citations in the corpus
- Loss Function Assumptions in Rational Expectations Tests on Financial Analysts' Earnings Forecasts (2004, unknown): “Ball et al., 2000; Givoly and Hayn, 2000; Basu et al., 2001 ).”
- Acquisition Profitability and Timely Loss Recognition (2010, unknown): “In addition, Basu et al. (2001a, 2001b) argue that high-quality external auditors enforce accounting conservatism to protect their reputations and avoid litigation.”
- Balance sheet versus earnings conservatism in Europe (2004, background): “This is consistent with the results in Basu et al. (2001).”
- Accounting Conservatism and Stock Price Crash Risk: Firm-level Evidence. (2012, unknown): “We measure conditional conservatism using Basu’s (1997) asymmetric timeliness coefficient, Ball and Shivakumar’s (2005) accrual-based measure of asymmetric timeliness, and Khan and Watts’ (2009) firm–year measure of conditional conservatism.”
- Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, methodology): “Using a conventional proxy for litigation risk (Qiang, 2007), following prior research we consider Big Auditors’ clients (dummy variable, equal to 1 if the firm is a Big Auditors’ client, 0 otherwise) as they could be forced to conditional conservatism (Basu et al., 2001; Chung et al., 2003).”
- Auditor Reputation and Earnings Management: International Evidence from the Banking Industry (2010, background): “Becker et al. (1998) and Francis et al.”
- Corporate Suppliers and Customers and Accounting Conservatism (2012, background): “We control for the impact of auditors’ bargaining power on conservatism (Basu et al., 2001; Krishnan, 2005) with an indicator variable for if a firm is audited by a Big N auditor (BigNAudit) and year dummies because general legal scrutiny varies over time (Basu, 1997).”