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Audit Quality and the Trade-Off between Accretive Stock Repurchases and Accrual-Based Earnings Management

https://doi.org/10.2308/accr-50230
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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/s11142-007-9053-0openalex-snapshot
An Alternative Interpretation of the Discontinuity in Earnings Distributions
inferredcites →https://doi.org/10.1007/s11142-007-9066-8openalex-snapshot
Evidence of differing market responses to beating analysts’ targets through tax expense decreases
inferredcites →https://doi.org/10.1016/0024-6301(92)90326-wopenalex-snapshot
Valuation: Measuring and managing the value of companies
inferredcites →https://doi.org/10.1016/0165-4101(81)90002-1openalex-snapshot
Auditor size and audit quality
inferredcites →https://doi.org/10.1016/0165-4101(94)90008-6openalex-snapshot
Debt covenant violation and manipulation of accruals
inferredcites →https://doi.org/10.1016/j.jacceco.2003.10.006openalex-snapshot
Employee stock options, EPS dilution, and stock repurchases
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.2005.10.002openalex-snapshot
Stock repurchases as an earnings management device
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.2007.10.001openalex-snapshot
Using tax return data to simulate corporate marginal tax rates
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.2010.01.002openalex-snapshot
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
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.2007.05.003openalex-snapshot
The evolving relation between earnings, dividends, and stock repurchases
inferredcites →https://doi.org/10.1016/s0165-4101(00)00019-7openalex-snapshot
Auditor resignations: clientele effects and legal liability
inferredcites →https://doi.org/10.1016/s0165-4101(02)00045-9openalex-snapshot
The rewards to meeting or beating earnings expectations
inferredcites →https://doi.org/10.1023/a:1020294523516openalex-snapshot
Earnings Surprises, Growth Expectations, and Stock Returns or Don't Let an Earnings Torpedo Sink Your Portfolio
inferredcites →https://doi.org/10.1023/a:1024481916719openalex-snapshot
Why Are Earnings Kinky? An Examination of the Earnings Management Explanation
inferredcites →https://doi.org/10.1023/b:rast.0000013628.49401.69openalex-snapshot
Audit Firm Industry Specialization and Client Disclosure Quality
inferredcites →https://doi.org/10.1086/367751openalex-snapshot
An Analysis of SEC Guidelines for Executing Open Market Repurchases*
inferredcites →https://doi.org/10.1111/0022-1082.00079openalex-snapshot
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
inferredcites →https://doi.org/10.1111/0022-1082.115194openalex-snapshot
Actual Share Reacquisitions in Open‐Market Repurchase Programs
inferredcites →https://doi.org/10.1111/1475-679x.00069openalex-snapshot
Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
inferredcites →https://doi.org/10.1111/1911-3846.12553openalex-snapshot
Measuring Real Activity Management
inferredcites →https://doi.org/10.1111/j.1468-5957.2006.00630.xopenalex-snapshot
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00256.xopenalex-snapshot
To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00361.xopenalex-snapshot
Chief Executive Officer Equity Incentives and Accounting Irregularities
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.1745-6622.2000.tb00040.xopenalex-snapshot
WHAT DO WE KNOW ABOUT STOCK REPURCHASES?
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01029.xopenalex-snapshot
The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*
inferredcites →https://doi.org/10.1177/0148558x0001500401openalex-snapshot
Earnings Management: The Effect of Ex Ante Earnings Expectations
inferredcites →https://doi.org/10.1506/car.25.2.6openalex-snapshot
Earnings Management through Effective Tax Rates: The Effects of Tax‐Planning Investment and the Sarbanes‐Oxley Act of 2002*
inferredcites →https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfhopenalex-snapshot
Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
inferredcites →https://doi.org/10.1561/0500000007openalex-snapshot
Share Repurchases
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.1999.13.4.365openalex-snapshot
A Review of the Earnings Management Literature and Its Implications for Standard Setting
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/acch.2008.22.4.389openalex-snapshot
Auditor Industry Specialization, Auditor Changes, and Accounting Restatements
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.00000009openalex-snapshot
Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?
inferredcites →https://doi.org/10.2308/accr.2001.76.3.313openalex-snapshot
The Effect of Missing a Quarterly Earnings Benchmark on the CEO's Annual Bonus
inferredcites →https://doi.org/10.2308/accr.2002.77.1.1openalex-snapshot
“Cost of Capital” in Residual Income for Performance Evaluation
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.1openalex-snapshot
The Balance Sheet as an Earnings Management Constraint
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.2005.80.2.423openalex-snapshot
A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences
inferredcites →https://doi.org/10.2308/accr.2006.81.3.617openalex-snapshot
Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
inferredcites →https://doi.org/10.2308/aud.1999.18.1.1openalex-snapshot
Industry Specialization by Auditors
inferredcites →https://doi.org/10.2308/aud.2003.22.2.71openalex-snapshot
Auditor Industry Specialization and Earnings Quality
inferredcites →https://doi.org/10.2308/tar-9403090159openalex-snapshot
The Timing of Asset Sales and Earnings Manipulation.

What points at this work

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

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Managing EPS and Signaling Undervaluation as a Motivation for Repurchases: The Case of Accelerated Share Repurchases
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Real Earnings Management and Supplemental Executive Retirement Plans
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Do Client Characteristics Really Drive the Big N Effect? Evidence from Matching Methods
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Are Going Concern Opinions Associated with Lower Audit Impact?
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The Relationship between Internal Audit Assurance Frequency and Earnings Manipulation Intent and Behavior: A Theory of Planned Behavior Approach
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Accretive Share Repurchases Versus Accrual/Real Earnings Management: Complements or Substitutes?
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Passive Investment and Stock Repurchase Activity
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Mandatory Repurchase Disclosure, Opportunistic Repurchases, and Their Real Effects
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Fair Value versus Non-fair Value Discretion and Auditing
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Does ESG Rating Affect the Real Earnings Management of Enterprises?- Evidence from China
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Beyond the Bin: The Effect of Waste Reduction on Real Earnings Management
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The Role of Earnings Management in Equity Valuation
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Auditing Quality: Some Empirical Studies
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A Decision Support System for Identifying the Existence of Information Asymmetry in Regulated Stock Markets
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Defining, Measuring and Modeling Accruals: A Guide for Researchers
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Real effects of auditor conservatism
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Share Repurchases and Accounting Conservatism
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Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea
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Real activities manipulation in stock-for-stock mergers
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Earnings management by local firms: A dynamic model
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The influence of earnings management conducted through the use of accretive stock repurchases on audit fees
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Differences in responses to accounting-based and market-based benchmarks – Evidence from Nasdaq
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Managers’ rank & file employee coordination costs and real activities manipulation
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ESG rating divergence, investor responses, and managerial myopic behavior
inferred← citeshttps://doi.org/10.1016/j.intacc.2016.01.009openalex-snapshot
Fiscal Support and Earnings Management
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Exploring the role of excess control rights on real earnings management in family-controlled firms
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The impact of SME’s pre-bankruptcy financial distress on earnings management tools
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Bonus Incentives and Losses from Early Debt Extinguishment
inferred← citeshttps://doi.org/10.1016/j.jacceco.2025.101783openalex-snapshot
Mandatory disclosures and opportunism: Evidence from repurchases
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A cross-country study of legal-system strength and real earnings management
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Stock market listing status and real earnings management
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An overview of share buybacks: A descriptive case from Malaysia
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How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management
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Influential independent directors' reputation incentives: Impacts on CEO compensation contracts and financial reporting
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How does real earnings management affect the value of cash holdings? Comparisons between information and agency perspectives
inferred← citeshttps://doi.org/10.1016/j.ribaf.2024.102246openalex-snapshot
Do international tax treaties govern financial report quality?
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Stewardship code adoption and firms’ decisions on treasury shares: Evidence from South Korea
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Detecting Earnings Management: Insights from the Last Decade Leading Journals Published Research
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Audit committee financial expertise and real earnings management via accretive repurchases: does CEO power matter?
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Overinvestment, subsequent earnings management, and CEO tenure
inferred← citeshttps://doi.org/10.1080/09638180.2022.2062409openalex-snapshot
Learning from Masters: Engagement Partners’ Co-Signing Relationships with Non-Engagement Industry Specialist Partners and Audit Quality
inferred← citeshttps://doi.org/10.1080/16081625.2016.1253484openalex-snapshot
Directors’ and officers’ liability insurance and the trade-off between real and accrual-based earnings management
inferred← citeshttps://doi.org/10.1080/16081625.2019.1600417openalex-snapshot
Parent–subsidiary geographic dispersion and earnings management
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Collateral damage: real earnings management under expanded auditor liability *
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Business strategy typologies and the preference of earnings management practices: Evidence from Indonesian listed firms
inferred← citeshttps://doi.org/10.1080/23311975.2023.2300517openalex-snapshot
Past, present, and future of earnings management research
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Family ownership concentration and real earnings management: Empirical evidence from an emerging market
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Accounting comparability, financial reporting quality and audit opinions: evidence from Iran
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The effect of mandatory adoption of IFRS on the magnitude of accruals
inferred← citeshttps://doi.org/10.1108/emjb-09-2024-0238openalex-snapshot
Audit and financial communication quality: the moderating role of internal governance mechanisms
inferred← citeshttps://doi.org/10.1108/ftacc-01-2025-0079openalex-snapshot
Accounting fraud
inferred← citeshttps://doi.org/10.1108/jaar-10-2024-0410openalex-snapshot
Do companies emulate the harmful activities of their competitors? The case of real earnings management
inferred← citeshttps://doi.org/10.1108/jaar-12-2019-0167openalex-snapshot
Audit quality and the trade-off between real and accrual earnings management in the oil and gas industry: the GCC evidence
inferred← citeshttps://doi.org/10.1108/jfra-06-2021-0171openalex-snapshot
Are socially responsible firms responsible to accounting? A meta-analysis of the relationship between corporate social responsibility and earnings management
inferred← citeshttps://doi.org/10.1108/jfra-06-2025-0461openalex-snapshot
Can Sustained Industry Specialization curb Earnings Management through Loan Loss Provisions in African banks?
inferred← citeshttps://doi.org/10.1108/maj-05-2022-3564openalex-snapshot
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure
inferred← citeshttps://doi.org/10.1108/maj-11-2021-3375openalex-snapshot
Partner cross-contagion in audit offices and client reporting quality
inferred← citeshttps://doi.org/10.1108/maj-12-2019-2521openalex-snapshot
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?
inferred← citeshttps://doi.org/10.1108/par-09-2019-0119openalex-snapshot
How does real earnings management respond to the 2007-2008 financial crisis?
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Managing EPS and signaling undervaluation as a motivation for repurchases
inferred← citeshttps://doi.org/10.1108/raf-07-2020-0191openalex-snapshot
Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence
inferred← citeshttps://doi.org/10.1111/1911-3846.70046openalex-snapshot
A Survey of the Archival Audit Literature
inferred← citeshttps://doi.org/10.1111/abac.12085openalex-snapshot
The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards
inferred← citeshttps://doi.org/10.1111/acfi.12879openalex-snapshot
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective
inferred← citeshttps://doi.org/10.1111/acfi.12968openalex-snapshot
Real earnings management: A review of the international literature
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Does corporate digitalisation moderate real earnings management?
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Why Do Stock Repurchases Change Over Time?
inferred← citeshttps://doi.org/10.1111/eufm.12418openalex-snapshot
Institutional shareholder services' proxy voting guidelines and ROE management
inferred← citeshttps://doi.org/10.1111/ijau.12217openalex-snapshot
Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers
inferred← citeshttps://doi.org/10.1111/jbfa.12236openalex-snapshot
Does Stock Liquidity Affect Accrual‐based Earnings Management?
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The consequences of earnings management for the acquisition premium in friendly takeovers
inferred← citeshttps://doi.org/10.1111/jbfa.12683openalex-snapshot
Quarterly earnings guidance and real earnings management
inferred← citeshttps://doi.org/10.1111/jbfa.12836openalex-snapshot
How does audit quality affect firm innovation? Evidence from China
inferred← citeshttps://doi.org/10.1111/jbfa.70036openalex-snapshot
Liquidity Constraints and Auditor Responses to Repo Transactions
inferred← citeshttps://doi.org/10.1177/0148558x15582086openalex-snapshot
Evidence for the Existence of Downward Real-Activity Earnings Management
inferred← citeshttps://doi.org/10.1177/0148558x211068585openalex-snapshot
Opportunistic Avoidance of Litigation Loss Accruals and the Mitigating Effects of Auditors
inferred← citeshttps://doi.org/10.1177/09721509241261841openalex-snapshot
Whether Managers Bias Fair Value Estimates for Investment Property to Meet/Beat Analysts’ Earnings Forecasts?
inferred← citeshttps://doi.org/10.12681/eadd/50428openalex-snapshot
Information content of asset growth for future firm performance
inferred← citeshttps://doi.org/10.1287/mnsc.2016.2528openalex-snapshot
Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching
inferred← citeshttps://doi.org/10.17092/jibr.2015.12.3.465openalex-snapshot
The Effect of Audit Quality on the Value Relevance of Earnings, Cash Flows, and Accruals
inferred← citeshttps://doi.org/10.17977/um004v7i22020p91openalex-snapshot
Real and accrual-based earnings management in Islamic Banks in Indonesia
inferred← citeshttps://doi.org/10.19030/jabr.v32i6.9813openalex-snapshot
Economic Consequences Of IFRS Adoption In Korea: A Literature Review
inferred← citeshttps://doi.org/10.2139/ssrn.5480990openalex-snapshot
The heterogeneous masculinization of earnings management practices among occupations: from alignment to exaggeration by women
inferred← citeshttps://doi.org/10.2139/ssrn.5738752openalex-snapshot
Does Supply-Chain Equity Restrain Accrual-Based Earnings Management? Evidence from China’s A-Share Listed Companies
inferred← citeshttps://doi.org/10.2139/ssrn.6281230openalex-snapshot
Does Supply-Chain Equity Restrain Accrual-Based Earnings Management? Evidence from China’s A-Share Listed Companies
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Regulatory changes and reporting quality: the moderating role of firm characteristics
inferred← citeshttps://doi.org/10.21608/abj.2018.126825openalex-snapshot
مدى فعالیة لجنة المراجعة فی الحد من التلاعب فی الأرباح من خلال الأنشطة الفعلیة للشرکات- دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة.
inferred← citeshttps://doi.org/10.21608/aljalexu.2022.253476openalex-snapshot
أثر نمط الملکیة على اختیار عمیل المراجعة مراقب حسابات متخصص صناعیا وتبنی مدخل المراجعة المشترکة: دلیل تطبیقی من الشرکات المقیدة فی البورصة المصریة
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قيود إدارة الأرباح في المملكة المتحدة والولايات المتحدة: الدور المعتدل لتعويضات الرئيس التنفيذي في الشركات القابضة ذات النقد المنخفض مقابل المرتفع(باللغة الانجليزية)
inferred← citeshttps://doi.org/10.21608/sjsc.2019.111259openalex-snapshot
اثر خصائص الوحدة الاقتصادیة على ممارسات ادارة الارباح بالتنشطة الحقیقیة وانعکاساتها على الاداء التشغیلى المستقبلى دراسة تطبیقیة
inferred← citeshttps://doi.org/10.2308/acch-52167openalex-snapshot
Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability
inferred← citeshttps://doi.org/10.2308/accr-51449openalex-snapshot
Propensity Score Matching in Accounting Research
inferred← citeshttps://doi.org/10.2308/accr-51551openalex-snapshot
The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings
inferred← citeshttps://doi.org/10.2308/accr-51731openalex-snapshot
Executive Bonus Contract Characteristics and Share Repurchases
inferred← citeshttps://doi.org/10.2308/ajpt-2022-089openalex-snapshot
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss
inferred← citeshttps://doi.org/10.2308/ajpt-50572openalex-snapshot
Effect of Client Reputation on Audit Fees at the Office Level: An Examination of S&P 500 Index Membership
inferred← citeshttps://doi.org/10.2308/ajpt-51453openalex-snapshot
Understanding the Relation between Financial Reporting Quality and Audit Quality
inferred← citeshttps://doi.org/10.2308/ajpt-52017openalex-snapshot
Do Banks Audited by Specialists Engage in Less Real Activities Management? Evidence from Repurchase Agreements
inferred← citeshttps://doi.org/10.2308/ajpt-52348openalex-snapshot
Abnormal Fees and Timely Loss Recognition—A Long-Term Perspective
inferred← citeshttps://doi.org/10.2308/api-19-012openalex-snapshot
The Economic Effects of Earnings Management Pre- and Post-SOX
inferred← citeshttps://doi.org/10.2308/horizons-2023-067openalex-snapshot
Passive Investment and Share Repurchases
inferred← citeshttps://doi.org/10.24056/kar.2024.06.003openalex-snapshot
Strategic Stock Repurchases in Response to K-IFRS No. 1116: Implications for Real Earnings Management Strategies
inferred← citeshttps://doi.org/10.25095/mufad.801375openalex-snapshot
Finansal Raporlama Kalitesi İle Denetim Kalitesi Arasındaki İlişkinin Türk Bankacılık Sektörü Çerçevesinde İncelenmesi
inferred← citeshttps://doi.org/10.29302/oeconomica.2013.15.2.5openalex-snapshot
"Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals "
inferred← citeshttps://doi.org/10.32350/jfar.51.03openalex-snapshot
Trends in Earning Management (EM) Practices: A Cross Country and Industrial Analysis
inferred← citeshttps://doi.org/10.33423/jabe.v24i3.5306openalex-snapshot
Auditor Industry Specialization and Real Earnings Management
inferred← citeshttps://doi.org/10.52711/2321-5763.2021.00060openalex-snapshot
Earnings Management Practices in Indian Corporate Sector
inferred← citeshttps://doi.org/10.5296/ajfa.v10i1.13282openalex-snapshot
Real Earnings Management: A Review of Literature and Future Research
inferred← citeshttps://doi.org/10.5296/ajfa.v9i2.11752openalex-snapshot
Women in Board of Directors and Real Earnings Management: Accretive Share Buyback in Malaysia
inferred← citeshttps://doi.org/10.5296/ijafr.v8i1.12526openalex-snapshot
Examining the Effect of Joint and Dual Audits on Earnings Management Practices
inferred← citeshttps://doi.org/10.5430/afr.v7n4p43openalex-snapshot
Auditor’s Characteristics and Earnings Management in India
inferred← citeshttps://doi.org/10.5604/16414381.1225017openalex-snapshot
Boards of directors, audit committees and financial reporting quality. A systematic review
inferred← citeshttps://doi.org/10.6018/rcsar.480421openalex-snapshot
Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence
inferred← citeshttps://doi.org/10.70675/17673280z079dz4339zb0b3z452536b736eeopenalex-snapshot
Essays on the Relationship Between Financial Distress and Earnings Management
inferred← citeshttps://doi.org/10.70675/dc90e2f0zf10cz4001zb1ddz2e49723225d9openalex-snapshot
Three Essays in Audit
inferred← citeshttps://doi.org/10.9744/jak.17.2.71-81openalex-snapshot
Market Response toward Accrual Earnings Management, Real Transactions, and Strategic Revenue Recognition - Earnings Management1
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