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Auditor Downgrades During Financial Distress When the Market is Rational

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What this work says

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

inferredcites →https://doi.org/10.1016/0022-0531(79)90031-0openalex-extracted
Optimal contracts and competitive markets with costly state verification
inferredcites →https://doi.org/10.1016/0165-4101(81)90009-4openalex-extracted
Auditor independence, ‘low balling’, and disclosure regulation
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-extracted
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/j.econlet.2009.03.003openalex-extracted
Overstatement and rational market expectation
inferredcites →https://doi.org/10.1016/j.jacceco.2008.04.001openalex-extracted
State ownership, the institutional environment, and auditor choice: Evidence from China
inferredcites →https://doi.org/10.1016/s0165-4101(00)00019-7openalex-extracted
Auditor resignations: clientele effects and legal liability
inferredcites →https://doi.org/10.1016/s0165-4101(00)00026-4openalex-extracted
Do firms mislead investors by overstating earnings before seasoned equity offerings?
inferredcites →https://doi.org/10.1016/s0167-2681(02)00046-xopenalex-extracted
Employee recruiting and the Lake Wobegon effect
inferredcites →https://doi.org/10.1016/s1052-0457(04)17012-4openalex-extracted
THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD
inferredcites →https://doi.org/10.1023/a:1009688619882openalex-extracted
Are Accruals during Initial Public Offerings Opportunistic?
inferredcites →https://doi.org/10.1086/261908openalex-extracted
Auditing Standards, Legal Liability, and Auditor Wealth
inferredcites →https://doi.org/10.1086/467051openalex-extracted
Agency Problems, Auditing, and the Theory of the Firm: Some Evidence
inferredcites →https://doi.org/10.1111/j.0741-6261.2007.00107.xopenalex-extracted
The economics of earnings manipulation and managerial compensation
inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00153.xopenalex-extracted
Audit Firm Portfolio Management Decisions
inferredcites →https://doi.org/10.1111/j.1540-6261.1985.tb02395.xopenalex-extracted
Managerial Incentives for Short-Term Results
inferredcites →https://doi.org/10.1257/aer.89.3.548openalex-extracted
What's in a Name? Reputation as a Tradeable Asset
inferredcites →https://doi.org/10.2139/ssrn.154008openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.385206openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.592542openalex-extracted
Causes and Consequences of Audit Shopping: An Analysis of Auditor Opinions, Earnings Management, and Auditor Changes
inferredcites →https://doi.org/10.2139/ssrn.73868openalex-extracted
What's in a Name? Reputation as a Tradeable Asset
inferredcites →https://doi.org/10.2307/1881782openalex-extracted
Premiums for High Quality Products as Returns to Reputations
inferredcites →https://doi.org/10.2307/2328125openalex-extracted
inferredcites →https://doi.org/10.2307/2491089openalex-extracted
Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches
inferredcites →https://doi.org/10.2307/2491102openalex-extracted
Earnings Management in an Overlapping Generations Model
inferredcites →https://doi.org/10.2307/2491474openalex-extracted
A Theory of Auditor Resignation
inferredcites →https://doi.org/10.2307/2555615openalex-extracted
Auditor Reputation: The Impact of Critical Reports Issued by Government Inspectors
inferredcites →https://doi.org/10.2307/2555853openalex-extracted
News Management and the Value of Firms
inferredcites →https://doi.org/10.2307/2937861openalex-extracted
Efficient Capital Markets, Inefficient Firms: A Model of Myopic Corporate Behavior
inferredcites →https://doi.org/10.2308/accr.2009.84.2.531openalex-extracted
Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?
inferredcites →https://doi.org/10.2308/tar-4481748openalex-extracted
Qualified Audit Opinions and Auditor Switching.
inferredcites →https://doi.org/10.2308/tar-9603263530openalex-extracted
Audit Pricing and Independence.
inferredcites →https://doi.org/10.1007/s10683-006-4309-2openalex-snapshot
The value of reputation on eBay: A controlled experiment
inferredcites →https://doi.org/10.3386/w12645openalex-snapshot
The Economics of Earnings Manipulation and Managerial Compensation

What points at this work

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

inferred← citeshttps://doi.org/10.1007/978-3-031-08084-5_13openalex-snapshot
Market Reaction to an Audit Firm Change Decision
inferred← citeshttps://doi.org/10.21608/atasu.2018.37184openalex-snapshot
أثر التعثر المالی على العلاقة بین التدفقات النقدیة من العملیات التشغیلیة وعائد السهم من منظور محاسبی دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة
inferred← citeshttps://doi.org/10.21608/atasu.2018.37924openalex-snapshot
أثر التعثر المالی على العلاقة بین التدفقات النقدیة من العملیات التشغیلیة وعائد السهم من منظور محاسبی - دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة
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