On the public citation graph

From Structure to Quality: How Hierarchical Depth in the Accounting Function Shapes Financial Reporting Outcomes

https://doi.org/10.2139/ssrn.5282420
0 signed · 115 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 See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.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/10.1002/smj.2334openalex-snapshot
Corporate hierarchy and vertical information flow inside the firm—a behavioral view
inferredcites →https://doi.org/10.1007/978-1-4899-4541-9openalex-snapshot
An Introduction to the Bootstrap
inferredcites →https://doi.org/10.1007/s10551-013-2019-1openalex-snapshot
The Role of Power in Financial Statement Fraud Schemes
inferredcites →https://doi.org/10.1007/s11142-013-9253-8openalex-snapshot
A new measure of accounting quality
inferredcites →https://doi.org/10.1007/s11142-015-9333-zopenalex-snapshot
Financial statement errors: evidence from the distributional properties of financial statement numbers
inferredcites →https://doi.org/10.1007/s11142-020-09574-5openalex-snapshot
Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures
inferredcites →https://doi.org/10.1007/s11142-022-09697-xopenalex-snapshot
Is artificial intelligence improving the audit process?
inferredcites →https://doi.org/10.1007/s11142-023-09753-0openalex-snapshot
Going digital: implications for firm value and performance
inferredcites →https://doi.org/10.1007/s11142-024-09822-yopenalex-snapshot
Does automation improve financial reporting? Evidence from internal controls
inferredcites →https://doi.org/10.1016/0361-3682(80)90036-7openalex-snapshot
An organizational contingencies view of accounting and information systems implementation
inferredcites →https://doi.org/10.1016/0361-3682(80)90039-2openalex-snapshot
Role conflicts of management accountants and their position within organisation structures
inferredcites →https://doi.org/10.1016/0361-3682(90)90010-ropenalex-snapshot
Strategy, organization and control: Some possibilities for accounting research
inferredcites →https://doi.org/10.1016/0361-3682(92)90018-nopenalex-snapshot
Organizational culture in public accounting: Size, technology, rank, and functional area
inferredcites →https://doi.org/10.1016/j.aos.2022.101426openalex-snapshot
Managers’ rank & file employee coordination costs and real activities manipulation
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.2005.04.005openalex-snapshot
Accrual reliability, earnings persistence and stock prices
inferredcites →https://doi.org/10.1016/j.jacceco.2006.10.001openalex-snapshot
The discovery and reporting of internal control deficiencies prior to SOX-mandated audits
inferredcites →https://doi.org/10.1016/j.jacceco.2006.10.003openalex-snapshot
Determinants of weaknesses in internal control over financial reporting
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.001openalex-snapshot
Understanding earnings quality: A review of the proxies, their determinants and their consequences
inferredcites →https://doi.org/10.1016/j.jacceco.2010.09.005openalex-snapshot
Why do CFOs Become Involved in Material Accounting Manipulations?
inferredcites →https://doi.org/10.1016/j.jacceco.2016.06.003openalex-snapshot
Rank and file employees and the discovery of misreporting: The role of stock options
inferredcites →https://doi.org/10.1016/j.jacceco.2017.06.003openalex-snapshot
Employee quality and financial reporting outcomes
inferredcites →https://doi.org/10.1016/j.jacceco.2019.101234openalex-snapshot
The geographic decentralization of audit firms and audit quality
inferredcites →https://doi.org/10.1016/j.jacceco.2024.101672openalex-snapshot
Rank-and-file accounting employee compensation and financial reporting quality
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2024.107194openalex-snapshot
Does the risk aversion of accountants matter? Female rank-and-file accounting employees and internal control quality
inferredcites →https://doi.org/10.1016/j.jempfin.2015.08.002openalex-snapshot
Does managerial ability facilitate corporate innovative success?
inferredcites →https://doi.org/10.1016/j.jfineco.2003.08.004openalex-snapshot
Earnings management and the market performance of acquiring firms
inferredcites →https://doi.org/10.1016/j.jfineco.2004.12.003openalex-snapshot
The impact of performance-based compensation on misreporting
inferredcites →https://doi.org/10.1016/j.jfineco.2006.05.009openalex-snapshot
Why do corporate managers misstate financial statements? The role of option compensation and other factors
inferredcites →https://doi.org/10.1016/j.jfineco.2013.02.019openalex-snapshot
The relation between equity incentives and misreporting: The role of risk-taking incentives
inferredcites →https://doi.org/10.1016/j.jfineco.2022.01.004openalex-snapshot
How much should we trust staggered difference-in-differences estimates?
inferredcites →https://doi.org/10.1016/j.jfineco.2022.08.004openalex-snapshot
Count (and count-like) data in finance
inferredcites →https://doi.org/10.1023/a:1011338221623openalex-snapshot
Ratio Analysis and Equity Valuation: From Research to Practice
inferredcites →https://doi.org/10.1080/09638180.2020.1714460openalex-snapshot
Hierarchy and Performance of Analyst Teams
inferredcites →https://doi.org/10.1080/09638180.2022.2139738openalex-snapshot
The Effect of Geographic Diversity on Managerial Earnings Forecasts
inferredcites →https://doi.org/10.1086/261010openalex-snapshot
Rank-Order Tournaments as Optimum Labor Contracts
inferredcites →https://doi.org/10.1086/262063openalex-snapshot
Formal and Real Authority in Organizations
inferredcites →https://doi.org/10.1086/317671openalex-snapshot
Hierarchies and the Organization of Knowledge in Production
inferredcites →https://doi.org/10.1086/431794openalex-snapshot
On the Design of Hierarchies: Coordination versus Specialization
inferredcites →https://doi.org/10.1086/649786openalex-snapshot
How General Is Human Capital? A Task‐Based Approach
inferredcites →https://doi.org/10.1086/681641openalex-snapshot
The Anatomy of French Production Hierarchies
inferredcites →https://doi.org/10.1086/710533openalex-snapshot
Productivity and Organization in Portuguese Firms
inferredcites →https://doi.org/10.1093/jleo/eww008openalex-snapshot
The Returns to Knowledge Hierarchies
inferredcites →https://doi.org/10.1093/pan/mpr025openalex-snapshot
Entropy Balancing for Causal Effects: A Multivariate Reweighting Method to Produce Balanced Samples in Observational Studies
inferredcites →https://doi.org/10.1093/qje/qje029openalex-snapshot
The Organization of Firms Across Countries*
inferredcites →https://doi.org/10.1093/qje/qjs016openalex-snapshot
The Impact of Trade on Organization and Productivity*
inferredcites →https://doi.org/10.1093/qje/qjz014openalex-snapshot
The Effect of Minimum Wages on Low-Wage Jobs*
inferredcites →https://doi.org/10.1093/rfs/hhaa105openalex-snapshot
Information Dispersion Across Employees and Stock Returns
inferredcites →https://doi.org/10.1093/rfs/hhad054openalex-snapshot
The Impact of Restricting Labor Mobility on Corporate Investment and Entrepreneurship
inferredcites →https://doi.org/10.1093/rfs/hhn118openalex-snapshot
Estimating the Effect of Hierarchies on Information Use
inferredcites →https://doi.org/10.1093/rfs/hhr011openalex-snapshot
Growing Out of Trouble? Corporate Responses to Liability Risk
inferredcites →https://doi.org/10.1093/rfs/hhy071openalex-snapshot
How Organizational Hierarchy Affects Information Production
inferredcites →https://doi.org/10.1111/0022-1082.00483openalex-snapshot
Information Production and Capital Allocation: Decentralized versus Hierarchical Firms
inferredcites →https://doi.org/10.1111/1467-937x.00227openalex-snapshot
Authority and Communication in Organizations
inferredcites →https://doi.org/10.1111/1475-679x.12063openalex-snapshot
Trust and Financial Reporting Quality
inferredcites →https://doi.org/10.1111/1475-679x.12170openalex-snapshot
Imperfect Accounting and Reporting Bias
inferredcites →https://doi.org/10.1111/1475-679x.12408openalex-snapshot
Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
inferredcites →https://doi.org/10.1111/1911-3846.12520openalex-snapshot
M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations
inferredcites →https://doi.org/10.1111/1911-3846.12778openalex-snapshot
Top Management Team Incentive Dispersion and Earnings Quality*
inferredcites →https://doi.org/10.1111/eufm.12417openalex-snapshot
Mergers and acquisitions research in finance and accounting: Past, present, and future
inferredcites →https://doi.org/10.1111/j.1475-679x.2010.00388.xopenalex-snapshot
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
inferredcites →https://doi.org/10.1111/j.1540-6261.2012.01745.xopenalex-snapshot
Presidential Address: The Corporation in Finance
inferredcites →https://doi.org/10.1111/j.1911-3846.2011.01097.xopenalex-snapshot
Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices*
inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01172.xopenalex-snapshot
Target Financial Reporting Quality and M&A Deals that Go Bust*
inferredcites →https://doi.org/10.1111/jofi.12369openalex-snapshot
Short Selling and Earnings Management: A Controlled Experiment
inferredcites →https://doi.org/10.1111/jofi.70012openalex-snapshot
Going Public and the Internal Organization of the Firm
inferredcites →https://doi.org/10.1142/s2010139220500111openalex-snapshot
Acquiring Labor
inferredcites →https://doi.org/10.1146/annurev-economics-080614-115748openalex-snapshot
Knowledge-Based Hierarchies: Using Organizations to Understand the Economy
inferredcites →https://doi.org/10.1162/rest.88.4.759openalex-snapshot
The Flattening Firm: Evidence from Panel Data on the Changing Nature of Corporate Hierarchies
inferredcites →https://doi.org/10.1177/0148558x0702200213openalex-snapshot
Organizational Structure and Earnings Management
inferredcites →https://doi.org/10.1257/aer.20150592openalex-snapshot
Hayek, Local Information, and Commanding Heights: Decentralizing State-Owned Enterprises in China
inferredcites →https://doi.org/10.1257/app.2.4.105openalex-snapshot
The Flattening Firm and Product Market Competition: The Effect of Trade Liberalization on Corporate Hierarchies
inferredcites →https://doi.org/10.1257/mac.20220062openalex-snapshot
Skill Remoteness and Post-Layoff Labor Market Outcomes
inferredcites →https://doi.org/10.1287/mnsc.1110.1487openalex-snapshot
Quantifying Managerial Ability: A New Measure and Validity Tests
inferredcites →https://doi.org/10.1287/mnsc.2013.1795openalex-snapshot
Who Lives in the C-Suite? Organizational Structure and the Division of Labor in Top Management
inferredcites →https://doi.org/10.1287/mnsc.2017.2784openalex-snapshot
To Be or Not to Be Linked: Online Social Networks and Job Search by Unemployed Workforce
inferredcites →https://doi.org/10.1287/mnsc.2021.4199openalex-snapshot
Employee Turnover and Firm Performance: Large-Sample Archival Evidence
inferredcites →https://doi.org/10.1515/9781400829828openalex-snapshot
Mostly Harmless Econometrics
inferredcites →https://doi.org/10.2139/ssrn.3222950openalex-snapshot
Corporate Takeovers and Labor Restructuring
inferredcites →https://doi.org/10.2139/ssrn.3805840openalex-snapshot
Corporate In-house Human Capital Investments in Accounting
inferredcites →https://doi.org/10.2139/ssrn.3846394openalex-snapshot
Investment in Human Capital and External Reporting Quality
inferredcites →https://doi.org/10.2139/ssrn.4152589openalex-snapshot
Employee Financial Literacy and Financial Reporting Misconduct
inferredcites →https://doi.org/10.2139/ssrn.4318287openalex-snapshot
Do consulting services affect audit quality? Evidence from the workforce
inferredcites →https://doi.org/10.2139/ssrn.4475923openalex-snapshot
Firm Investments in Artificial Intelligence Technologies and Changes in Workforce Composition
inferredcites →https://doi.org/10.2139/ssrn.4488379openalex-snapshot
Diversity and Career Trajectories: Evidence from LinkedIn Data on Race, Ethnicity, and Gender in Auditing
inferredcites →https://doi.org/10.2139/ssrn.4695588openalex-snapshot
The Price of an Accountant Shortage: Evidence from Job Vacancy Duration and Internal Control Weaknesses
inferredcites →https://doi.org/10.2307/2118349openalex-snapshot
The firm as a communication network
inferredcites →https://doi.org/10.2307/2951495openalex-snapshot
The Organization of Decentralized Information Processing
inferredcites →https://doi.org/10.2308/acch-52466openalex-snapshot
Robotic Process Automation in Public Accounting
inferredcites →https://doi.org/10.2308/acch.2005.19.3.137openalex-snapshot
The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act
inferredcites →https://doi.org/10.2308/accr-10210openalex-snapshot
Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions
inferredcites →https://doi.org/10.2308/accr-50318openalex-snapshot
Managerial Ability and Earnings Quality
inferredcites →https://doi.org/10.2308/accr-51269openalex-snapshot
The Effect of Employee Treatment Policies on Internal Control Weaknesses and Financial Restatements
inferredcites →https://doi.org/10.2308/accr-51661openalex-snapshot
The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness
inferredcites →https://doi.org/10.2308/accr-51762openalex-snapshot
Measuring Accounting Reporting Complexity with XBRL
inferredcites →https://doi.org/10.2308/accr-51780openalex-snapshot
Internal Control Weaknesses and Acquisition Performance
inferredcites →https://doi.org/10.2308/accr-52360openalex-snapshot
Top Management Team Characteristics and Financial Reporting Quality
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.61openalex-snapshot
Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2004.79.3.545openalex-snapshot
Determinants of Control System Design in Divisionalized Firms
inferredcites →https://doi.org/10.2308/accr.2007.82.4.963openalex-snapshot
Corporate Governance, Accounting Outcomes, and Organizational Performance
inferredcites →https://doi.org/10.2308/accr.2007.82.5.1141openalex-snapshot
Accruals Quality and Internal Control over Financial Reporting
inferredcites →https://doi.org/10.2308/accr.2008.83.1.217openalex-snapshot
The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality
inferredcites →https://doi.org/10.2308/accr.2008.83.6.1487openalex-snapshot
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover
inferredcites →https://doi.org/10.2308/accr.2010.85.3.1001openalex-snapshot
Examining the Potential Benefits of Internal Control Monitoring Technology
inferredcites →https://doi.org/10.2308/ajpt-19-130openalex-snapshot
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data
inferredcites →https://doi.org/10.2308/ajpt-51740openalex-snapshot
Are Material Weaknesses in Internal Controls Associated with Poor M&A Decisions? Evidence from Goodwill Impairment
inferredcites →https://doi.org/10.2308/ajpt-51784openalex-snapshot
Is Operational Control Risk Informative of Financial Reporting Deficiencies?
inferredcites →https://doi.org/10.2308/tar-2018-0281openalex-snapshot
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements
inferredcites →https://doi.org/10.2308/tar-2019-0001openalex-snapshot
CFO Gaps: Determinants and Impact on the Corporate Information Environment
inferredcites →https://doi.org/10.2308/tar-2019-0363openalex-snapshot
What Matters for In-House Tax Planning: Tax Function Power and Status
inferredcites →https://doi.org/10.2308/tar-2020-0109openalex-snapshot
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings
inferredcites →https://doi.org/10.2308/tar-2022-0411openalex-snapshot
The Effect of Supervisors on Employee Misconduct
inferredcites →https://doi.org/10.3982/ecta8121openalex-snapshot
The Persistent Effects of Peru's Mining Mita
inferredcites →https://doi.org/10.4337/9781800373891.00023openalex-snapshot
Information flows, organizational structure, and corporate governance
inferredcites →https://doi.org/10.5465/amr.1995.9503271999openalex-snapshot
Top Management Team Characteristics and Corporate Illegal Activity
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.