On the public citation graph

Benefits and Costs of Auditor’s Assurance: Evidence from the Review of Quarterly Financial Statements

https://doi.org/10.2139/ssrn.1701038
0 signed · 53 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

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

inferredcites →https://doi.org/10.1016/0165-4101(94)00364-5openalex-extracted
Why do companies purchase timely quarterly reviews?
inferredcites →https://doi.org/10.1016/j.bar.2004.09.003openalex-extracted
What do we know about audit quality?
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-extracted
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2005.01.002openalex-extracted
The economic implications of corporate financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2007.01.007openalex-extracted
Earnings management and accounting income aggregation
inferredcites →https://doi.org/10.1016/j.jacceco.2007.04.004openalex-extracted
Intra-year shifts in the earnings distribution and their implications for earnings management
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.001openalex-extracted
Understanding earnings quality: A review of the proxies, their determinants and their consequences
inferredcites →https://doi.org/10.1023/a:1008384311710openalex-extracted
Would Switching to Timely Reviews Delay Quarterly and Annual Earnings Releases?
inferredcites →https://doi.org/10.1023/a:1024481916719openalex-extracted
Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
inferredcites →https://doi.org/10.1080/00014788.1999.9729590openalex-extracted
Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management
inferredcites →https://doi.org/10.1080/00031305.1985.10479383openalex-extracted
Constructing a Control Group Using Multivariate Matched Sampling Methods That Incorporate the Propensity Score
inferredcites →https://doi.org/10.1111/j.1099-1123.2005.00278.xopenalex-extracted
Audit Committees and Quarterly Earnings Management
inferredcites →https://doi.org/10.1111/j.1467-6281.1981.tb00108.xopenalex-extracted
‘Smoothing’ Manifestations in Fourth Quarter Results of Operations: Some Empirical Evidence
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00182.xopenalex-extracted
Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto
inferredcites →https://doi.org/10.1111/j.1911-3846.1998.tb00547.xopenalex-extracted
The Effect of Audit Quality on Earnings Management*
inferredcites →https://doi.org/10.1177/0148558x0702200211openalex-extracted
Earnings Momentum and Earnings Management
inferredcites →https://doi.org/10.1177/0148558x9701200102openalex-extracted
An Examination of Factors Affecting the Decision to Waive Audit Adjustments
inferredcites →https://doi.org/10.1506/4xr4-kt5v-e8cn-91gxopenalex-extracted
Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
inferredcites →https://doi.org/10.1506/927u-jgjy-35ta-7nt1openalex-extracted
Pricing of Initial Audit Engagements by Large and Small Audit Firms*
inferredcites →https://doi.org/10.1506/ap.6.3.5openalex-extracted
Improving Interim Reporting/L'Amélioration de L'Information Financière Intermédiaire
inferredcites →https://doi.org/10.1506/car.26.3.7openalex-extracted
Quarterly Earnings Patterns and Earnings Management*
inferredcites →https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfhopenalex-extracted
Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
inferredcites →https://doi.org/10.2139/ssrn.1104189openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.1485858openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.163808openalex-extracted
The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings
inferredcites →https://doi.org/10.2139/ssrn.264859openalex-extracted
Performance Matched Discretionary Accrual Measures
inferredcites →https://doi.org/10.2139/ssrn.294688openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.296557openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.320164openalex-extracted
Audit Quality and the Pricing of Discretionary Accruals
inferredcites →https://doi.org/10.2139/ssrn.491627openalex-extracted
The Economic Implications of Corporate Financial Reporting
inferredcites →https://doi.org/10.2139/ssrn.512642openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.770975openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.771642openalex-extracted
inferredcites →https://doi.org/10.2139/ssrn.982642openalex-extracted
inferredcites →https://doi.org/10.2307/2490397openalex-extracted
The Pricing of Audit Services: Theory and Evidence
inferredcites →https://doi.org/10.2307/2491047openalex-extracted
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2307/2672928openalex-extracted
The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings
inferredcites →https://doi.org/10.2307/2683903openalex-extracted
Constructing a Control Group Using Multivariate Matched Sampling Methods That Incorporate the Propensity Score
inferredcites →https://doi.org/10.2308/acch.2010.24.1.41openalex-extracted
An Analysis of the Underlying Causes Attributed to Restatements
inferredcites →https://doi.org/10.2308/accr.00000009openalex-extracted
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.175openalex-extracted
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-extracted
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.71openalex-extracted
The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
inferredcites →https://doi.org/10.2308/accr.2003.78.1.251openalex-extracted
The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
inferredcites →https://doi.org/10.2308/accr.2003.78.3.611openalex-extracted
Do Nonaudit Services Compromise Auditor Independence? Further Evidence
inferredcites →https://doi.org/10.2308/accr.2003.78.3.779openalex-extracted
Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?
inferredcites →https://doi.org/10.2308/accr.2007.82.4.963openalex-extracted
Corporate Governance, Accounting Outcomes, and Organizational Performance
inferredcites →https://doi.org/10.2308/aud.2003.22.1.109openalex-extracted
Audit Quality and the Pricing of Discretionary Accruals
inferredcites →https://doi.org/10.2308/aud.2005.24.s-1.115openalex-extracted
Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
inferredcites →https://doi.org/10.4135/9781483381503.n1039openalex-extracted
Securities and Exchange Commission (SEC)

What points at this work

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

inferred← citeshttps://doi.org/10.2139/ssrn.2302678openalex-extracted
The Effect of the Error Announcement Risk on the Demand for Voluntary Interim Auditor Reviews
inferred← citeshttps://doi.org/10.2139/ssrn.2377227openalex-extracted
Do Voluntary Reviews of Interim Financial Statements Improve the Quality and Information Content of Quarterly Earnings?
inferred← citeshttps://doi.org/10.2308/ajpt-50294openalex-snapshot
The Audit Reporting Model: Current Research Synthesis and Implications
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.