Auditing, Earnings Management, Governance

Field	Business, Management and Accounting
Subfield	Accounting
Domain	Social Sciences
OpenAlex	T10081

Smeal faculty

• Daniel Aobdia - score 21.0
• Rick Mergenthaler - score 20.0
• Dan Givoly - score 16.0
• Henock Louis - score 15.0
• Karl A. Muller - score 15.0
• Orie E. Barron - score 11.0
• James McKeown - score 11.0
• Samuel Burton Bonsall - score 8.0
• Kai Du - score 7.0
• Mark W. Dirsmith - score 4.0
• Kristy Schenck - score 4.0
• Phong Truong - score 4.0
• Trent Krupa - score 3.0
• Janice Rummell - score 3.0
• Brent Schmidt - score 3.0
• Steven J. Huddart - score 2.0
• Jed Neilson - score 2.0
• Jingwen Yang - score 2.0
• Kimberly Cornaggia - score 2.0
• Peter G. Iliev - score 2.0
• Robert P. Crum - score 1.0
• Lorna Eileen Hardin - score 1.0
• Jess Cornaggia - score 1.0
• Matthew Gustafson - score 1.0
• David Haushalter - score 1.0
• Timothy T. Simin - score 1.0
• Mihail Velikov - score 1.0
• Vilmos F. Misangyi - score 1.0
• Wenpin Tsai - score 1.0
• Keith J. Crocker - score 1.0

Papers

• The rewards to meeting or beating earnings expectations (2002) - cites 1706
• The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000) - cites 1372
• A plain English measure of financial reporting readability (2017) - cites 625
• Measuring Reporting Conservatism (2007) - cites 586
• Financial analysts' forecasts of earnings (1982) - cites 577
• The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices (2010) - cites 500
• Earnings management and the market performance of acquiring firms (2004) - cites 497
• The information content of financial analysts' forecasts of earnings (1979) - cites 412
• Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018) - cites 373
• Asymmetric timeliness tests of accounting conservatism (2007) - cites 369
• Earnings Management and Firm Performance Following Open‐Market Repurchases (2008) - cites 364
• High‐Technology Intangibles and Analysts’ Forecasts (2002) - cites 357
• The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999) - cites 327
• Does Public Ownership of Equity Improve Earnings Quality? (2009) - cites 319
• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2017) - cites 313
• Investor Sentiment and Pro Forma Earnings Disclosures (2011) - cites 278
• Capital Market Consequences of Audit Partner Quality (2015) - cites 273
• Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits (2005) - cites 271
• Dispersion in Analysts' Earnings Forecasts as a Measure of Uncertainty (1998) - cites 267
• MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts* (1999) - cites 265
• Who Trades on Pro Forma Earnings Information? (2007) - cites 260
• Firms' use of accounting discretion to influence their credit ratings (2013) - cites 248
• Changes in Analysts' Information around Earnings Announcements (2002) - cites 247
• The reliability of investment property fair value estimates (2000) - cites 233
• The Time-Series Properties of Annual Earnings (1977) - cites 216
• Further Evidence on the Relation between Analysts' Forecast Dispersion and Stock Returns* (2009) - cites 186
• The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence (2017) - cites 186
• Empirical Evidence on Recent Trends in Pro Forma Reporting (2004) - cites 184
• Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry (2011) - cites 181
• The Quality of Analysts' Cash Flow Forecasts (2008) - cites 175