Client size, auditor specialization and fraudulent financial reporting

By Joseph V. Carcello, Albert L. Nagy. 2004

336 citations recorded by the source corpus.

Subfields: Accounting, Information Systems and Management, Sociology and Political Science

View Paper: https://www.semanticscholar.org/paper/d3f3713383abd2ef7f5f9151b9ed16fd77b62a2f

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. Gerald J. Lobo
2. C. Lim
3. Kiridaran Kanagaretnam
4. Mikhail Pevzner
5. Madeline Ann Domino
6. Ken G. Smith
7. C. Troy
8. Wuchun Chi

In Information Systems and Management

1. C. Lim
2. Mikhail Pevzner
3. Madeline Ann Domino
4. Ken G. Smith
5. Gerald J. Lobo
6. C. Troy
7. Wuchun Chi
8. L. Lisic

In Sociology and Political Science

1. C. Lim
2. Mikhail Pevzner
3. Madeline Ann Domino
4. Ken G. Smith
5. Gerald J. Lobo
6. C. Troy
7. Wuchun Chi
8. Kiridaran Kanagaretnam

Citations in the corpus

• Is Enhanced Audit Quality Associated with Greater Real Earnings Management (2011, methodology): “To test our hypothesis, we extend the models in Cohen et al. (2008) by including proxies for auditor industry expertise and an indicator variable for the Big N auditors.”
• Auditor Reputation and Earnings Management: International Evidence from the Banking Industry (2010, background): “Other benefits of auditor industry specialization identified in prior research include mitigation of financial fraud (Johnson et al., 1991; Carcello and Nagy, 2004), reporting of lower discretionary accruals, a commonly used proxy for earnings management in industrial firms (Krishnan, 2003), and…”