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Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers

https://doi.org/10.1111/ijau.12217
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/s11156-010-0225-9openalex-snapshot
Earnings management and market liquidity
inferredcites →https://doi.org/10.1016/0030-5073(70)90002-4openalex-snapshot
Leadership experience and leader performance—another hypothesis shot to hell
inferredcites →https://doi.org/10.1016/0165-4101(81)90002-1openalex-snapshot
Auditor size and audit quality
inferredcites →https://doi.org/10.1016/0278-4254(93)90014-3openalex-snapshot
Auditing, directorships and the demand for monitoring
inferredcites →https://doi.org/10.1016/j.adiac.2016.04.008openalex-snapshot
Internal control weaknesses and evidence of real activities manipulation
inferredcites →https://doi.org/10.1016/j.bar.2009.02.002openalex-snapshot
Internal audit: A comfort provider to the audit committee
inferredcites →https://doi.org/10.1016/j.ecosys.2017.03.002openalex-snapshot
Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-snapshot
The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2006.01.002openalex-snapshot
Earnings Management through Real Activities Manipulation
inferredcites →https://doi.org/10.1016/j.jacceco.2009.03.001openalex-snapshot
Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
inferredcites →https://doi.org/10.1016/j.jacceco.2009.11.004openalex-snapshot
On the use of instrumental variables in accounting research
inferredcites →https://doi.org/10.1016/j.jacceco.2010.01.002openalex-snapshot
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2007.02.001openalex-snapshot
Client importance and non-Big 5 auditors’ reporting decisions
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2010.06.007openalex-snapshot
Do the Big 4 and the Second-tier firms provide audits of similar quality?
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2011.08.009openalex-snapshot
Client importance and audit partner independence
inferredcites →https://doi.org/10.1016/j.jbusres.2013.01.021openalex-snapshot
Real earnings management and the cost of new corporate bonds
inferredcites →https://doi.org/10.1016/j.jbusres.2017.11.048openalex-snapshot
Audit committee financial expertise and earnings quality: A meta-analysis
inferredcites →https://doi.org/10.1016/j.jcae.2015.07.001openalex-snapshot
Accrual-based and real earnings management: An international comparison for investor protection
inferredcites →https://doi.org/10.1016/j.jfineco.2011.10.011openalex-snapshot
Internal corporate governance, CEO turnover, and earnings management
inferredcites →https://doi.org/10.1016/s0361-3682(01)00015-0openalex-snapshot
Internalization versus externalization of the internal audit function: an examination of professional and organizational imperatives
inferredcites →https://doi.org/10.1108/02686901311282470openalex-snapshot
Corporate governance in five Arabian Gulf countries
inferredcites →https://doi.org/10.1108/02686909410071133openalex-snapshot
Agency Theory and the Internal Audit
inferredcites →https://doi.org/10.1108/03074351011070260openalex-snapshot
Dividend stability in a unique environment
inferredcites →https://doi.org/10.1108/bjm-11-2018-0373openalex-snapshot
Alternative regulatory policies, compliance and corporate governance quality
inferredcites →https://doi.org/10.1108/maj-05-2013-0865openalex-snapshot
Independent audit committee characteristics and real earnings management
inferredcites →https://doi.org/10.1108/maj-06-2013-0886openalex-snapshot
Internal audit function, board quality and financial reporting quality: evidence from Malaysia
inferredcites →https://doi.org/10.1108/maj-06-2019-2321openalex-snapshot
An examination of factors associated with investment in internal auditing technology
inferredcites →https://doi.org/10.1108/maj-09-2014-1097openalex-snapshot
CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?
inferredcites →https://doi.org/10.1111/1099-1123.00314openalex-snapshot
Outsourcing the Internal Audit Function: A Survey of the UK Public and Private Sectors
inferredcites →https://doi.org/10.1111/1475-679x.12099openalex-snapshot
Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
inferredcites →https://doi.org/10.1111/abac.12021openalex-snapshot
Earnings Management Surrounding CEO Turnover: Evidence from K orea
inferredcites →https://doi.org/10.1111/acfi.12434openalex-snapshot
Real earnings management around CEO turnovers
inferredcites →https://doi.org/10.1111/auar.12176openalex-snapshot
The Impact of Corporate Governance Quality on Earnings Management: Evidence from European Companies Cross‐listed in the US
inferredcites →https://doi.org/10.1111/auar.12272openalex-snapshot
Internal Audit Outsourcing: A Literature Synthesis and Future Directions
inferredcites →https://doi.org/10.1111/ijau.12043openalex-snapshot
The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees
inferredcites →https://doi.org/10.1111/ijau.12095openalex-snapshot
New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan
inferredcites →https://doi.org/10.1111/ijau.12167openalex-snapshot
Affiliation of Indonesian audit firms with Big4 and second‐tier audit firms and the cost of debt
inferredcites →https://doi.org/10.1111/ijau.12170openalex-snapshot
Is the type of outsourced internal audit function provider associated with audit efficiency? Empirical evidence from Oman
inferredcites →https://doi.org/10.1111/j.1099-1123.2008.00406.xopenalex-snapshot
Do Lengthy Auditor Tenure and the Provision of Non‐Audit Services by the External Auditor Reduce Audit Report Lags?
inferredcites →https://doi.org/10.1111/j.1467-629x.2006.00159.xopenalex-snapshot
Internal audit outsourcing in Australia
inferredcites →https://doi.org/10.1111/j.1467-629x.2007.00247.xopenalex-snapshot
Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00363.xopenalex-snapshot
National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
inferredcites →https://doi.org/10.1111/j.1744-6570.1995.tb01785.xopenalex-snapshot
THE RELATIONSHIP BETWEEN WORK EXPERIENCE AND JOB PERFORMANCE: A CONCEPTUAL AND META‐ANALYTIC REVIEW
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01031.xopenalex-snapshot
Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence*
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01141.xopenalex-snapshot
Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes‐Oxley Get It Wrong?*
inferredcites →https://doi.org/10.1111/jbfa.12016openalex-snapshot
The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility
inferredcites →https://doi.org/10.1177/1536867x1201200209openalex-snapshot
Using the Margins Command to Estimate and Interpret Adjusted Predictions and Marginal Effects
inferredcites →https://doi.org/10.1287/orsc.1110.0722openalex-snapshot
Firm-Specific, Industry-Specific, and Occupational Human Capital and the Sourcing of Knowledge Work
inferredcites →https://doi.org/10.1504/aajfa.2018.093462openalex-snapshot
High-quality auditors vs. high-quality audit: the reality in Oman
inferredcites →https://doi.org/10.1506/8cp5-xayg-7u37-h7vropenalex-snapshot
Outsourcing and Audit Risk for Internal Audit Services
inferredcites →https://doi.org/10.1506/car.25.2.5openalex-snapshot
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*
inferredcites →https://doi.org/10.2307/1912352openalex-snapshot
Sample Selection Bias as a Specification Error
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2491154openalex-snapshot
Experience and the Ability to Explain Audit Findings
inferredcites →https://doi.org/10.2307/2491403openalex-snapshot
What Do Industry-Specialist Auditors Know?
inferredcites →https://doi.org/10.2308/acch-10025openalex-snapshot
Is Enhanced Audit Quality Associated with Greater Real Earnings Management?
inferredcites →https://doi.org/10.2308/acch-51310openalex-snapshot
Real Earnings Management before and after Reporting SOX 404 Material Weaknesses
inferredcites →https://doi.org/10.2308/acch.2003.17.4.315openalex-snapshot
The Effects of Internal Audit Structure on Perceived Financial Statement Fraud Prevention
inferredcites →https://doi.org/10.2308/acch.2003.17.s-1.1openalex-snapshot
Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
inferredcites →https://doi.org/10.2308/accr-10196openalex-snapshot
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
inferredcites →https://doi.org/10.2308/accr-50230openalex-snapshot
Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management
inferredcites →https://doi.org/10.2308/accr-50586openalex-snapshot
Real Activities Manipulation and Auditors' Client-Retention Decisions
inferredcites →https://doi.org/10.2308/accr-50871openalex-snapshot
Does Internal Audit Function Quality Deter Management Misconduct?
inferredcites →https://doi.org/10.2308/accr.00000016openalex-snapshot
The Role of the Internal Audit Function in the Disclosure of Material Weaknesses
inferredcites →https://doi.org/10.2308/accr.2003.78.4.931openalex-snapshot
Client Importance, Nonaudit Services, and Abnormal Accruals
inferredcites →https://doi.org/10.2308/accr.2005.80.1.113openalex-snapshot
The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market
inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-snapshot
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
inferredcites →https://doi.org/10.2308/accr.2009.84.4.1255openalex-snapshot
Internal Audit Quality and Earnings Management
inferredcites →https://doi.org/10.2308/ajpt-10111openalex-snapshot
Client Importance and Earnings Management: The Moderating Role of Audit Committees
inferredcites →https://doi.org/10.2308/ajpt-10234openalex-snapshot
Corporate Managers' Reliance on Internal Auditor Recommendations
inferredcites →https://doi.org/10.2308/ajpt-50004openalex-snapshot
Firm versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality
inferredcites →https://doi.org/10.2308/ajpt-50453openalex-snapshot
Correlates of Co-Sourcing/Outsourcing of Internal Audit Activities
inferredcites →https://doi.org/10.2308/ajpt-51516openalex-snapshot
The Relationship between Aggressive Real Earnings Management and Current and Future Audit Fees
inferredcites →https://doi.org/10.2308/ajpt-51819openalex-snapshot
Are Audit-Related Factors Associated with Financial Reporting Quality in Nonprofit Organizations?
inferredcites →https://doi.org/10.2308/ajpt-51831openalex-snapshot
The Effect of Auditor Characteristics on the Value of Diversification
inferredcites →https://doi.org/10.2308/ajpt-52017openalex-snapshot
Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements
inferredcites →https://doi.org/10.2308/ajpt-52308openalex-snapshot
The Association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness
inferredcites →https://doi.org/10.2308/ajpt-52560openalex-snapshot
Do Gender Diversity Recommendations in Corporate Governance Codes Matter? Evidence from Audit Committees
inferredcites →https://doi.org/10.2308/ajpt-52565openalex-snapshot
The Association between Internal Audit Operations-Related Services and Firm Operating Performance
inferredcites →https://doi.org/10.2308/aud.2003.22.2.71openalex-snapshot
Auditor Industry Specialization and Earnings Quality
inferredcites →https://doi.org/10.2308/isys-51284openalex-snapshot
Reporting Frequency and Presentation Format: Detecting Real Activities Manipulation
inferredcites →https://doi.org/10.2478/bsrj-2020-0002openalex-snapshot
Impact of Fraud Risk Assessment on Good Corporate Governance: Case of Public Listed Companies in Oman

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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Does ESG Rating Affect the Real Earnings Management of Enterprises?- Evidence from China
inferred← citeshttps://doi.org/10.1016/j.technovation.2023.102720openalex-snapshot
Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources
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Bank sustainability: Do corporate governance and internal audit quality matter?
inferred← citeshttps://doi.org/10.1080/23311975.2023.2278834openalex-snapshot
Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise
inferred← citeshttps://doi.org/10.1080/23311975.2024.2444553openalex-snapshot
The determinants of the relationship between auditor tenure and audit report lag: evidence from an emerging market
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Audit committee effectiveness and integrated reporting quality: Does family ownership matter?
inferred← citeshttps://doi.org/10.1108/ara-08-2025-0280openalex-snapshot
Strengthening the third line: internal audit quality and earnings management in emerging market
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Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance
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Does audit committee chair expertise combat tax avoidance in emerging markets? Direct and indirect investigation
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Board of directors, COVID-19, and corporate social responsibility monetary performance: direct and interaction effects analysis
inferred← citeshttps://doi.org/10.1108/maj-02-2024-4236openalex-snapshot
Unlocking the power of internal audit function (IAF) and corporate social responsibility (CSR): enhancing integrated reporting quality in Malaysian companies
inferred← citeshttps://doi.org/10.1108/maj-05-2024-4332openalex-snapshot
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?
inferred← citeshttps://doi.org/10.1108/maj-09-2020-2830openalex-snapshot
Internal audit quality and earnings management: evidence from the UK
inferred← citeshttps://doi.org/10.1108/par-04-2021-0044openalex-snapshot
Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market
inferred← citeshttps://doi.org/10.1111/acfi.12968openalex-snapshot
Real earnings management: A review of the international literature
inferred← citeshttps://doi.org/10.1111/beer.12586openalex-snapshot
Women and CSR budgeting and spending: Does ownership enhance their CSR role?
inferred← citeshttps://doi.org/10.1177/21582440231202332openalex-snapshot
Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research
inferred← citeshttps://doi.org/10.15294/aaj.v12i1.66585openalex-snapshot
Do Chief Audit Executives Able to Influence Real Earnings Management Practices? Evidence from Indonesia
inferred← citeshttps://doi.org/10.3390/jrfm15100426openalex-snapshot
Earnings Management and Corporate Performance in the Scope of Firm-Specific Features
inferred← citeshttps://doi.org/10.54097/ajmss.v2i1.6478openalex-snapshot
The Research on the Risks and Countermeasures of Internal Audit Outsourcing in Small and Medium-sized Enterprises: Evidence from China
inferred← citeshttps://doi.org/10.70675/91dafff9z04f3z47fez9568zf428015a47baopenalex-snapshot
Étude du fonctionnement des comités d’audit et de l’audit interne : au-delà du contrôle formel ?
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Going-Concern Audit Opinion and Firm-Specific Expertise of Outsourced IAF Providers: Empirical Evidence from an Emerging Market
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