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Financial Statement Disaggregation and Auditor Effort

https://doi.org/10.2308/ajpt-19-019
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What this work says

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

inferredcites →https://doi.org/10.1007/0-387-26336-5_844openalex-snapshot
Financial Accounting Standards Board (FASB)
inferredcites →https://doi.org/10.1007/s11142-009-9100-0openalex-snapshot
Disclosure of GAAP line items in earnings announcements
inferredcites →https://doi.org/10.1007/s11142-013-9270-7openalex-snapshot
Short-term earnings guidance and accrual-based earnings management
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(84)90024-7openalex-snapshot
Accounting activities, security prices, and class action lawsuits
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.2003.09.005openalex-snapshot
Financial accounting information, organizational complexity and corporate governance systems
inferredcites →https://doi.org/10.1016/j.jacceco.2004.02.002openalex-snapshot
Do institutional investors exploit the post-earnings announcement drift?
inferredcites →https://doi.org/10.1016/j.jacceco.2004.11.002openalex-snapshot
Performance matched discretionary accrual measures
inferredcites →https://doi.org/10.1016/j.jacceco.2007.05.002openalex-snapshot
Audit effort and earnings management
inferredcites →https://doi.org/10.1016/j.jacceco.2009.10.002openalex-snapshot
The joint effects of materiality thresholds and voluntary disclosure incentives on firms’ disclosure decisions
inferredcites →https://doi.org/10.1016/j.jacceco.2011.09.005openalex-snapshot
Measuring Securities Litigation Risk
inferredcites →https://doi.org/10.1016/j.jacceco.2017.03.002openalex-snapshot
A plain English measure of financial reporting readability
inferredcites →https://doi.org/10.1016/j.jacceco.2018.11.002openalex-snapshot
A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks
inferredcites →https://doi.org/10.1016/j.jfineco.2006.03.007openalex-snapshot
Disclosure frequency and earnings management☆
inferredcites →https://doi.org/10.1016/j.jfineco.2010.08.016openalex-snapshot
Simple formulas for standard errors that cluster by both firm and time
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/s0165-4101(01)00010-6openalex-snapshot
Does size matter? The influence of large clients on office-level auditor reporting decisions
inferredcites →https://doi.org/10.1016/s0165-4101(01)00027-1openalex-snapshot
Financial accounting information and corporate governance
inferredcites →https://doi.org/10.1016/s0278-4254(97)00023-9openalex-snapshot
Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance
inferredcites →https://doi.org/10.1023/a:1024417513085openalex-snapshot
Investor Sophistication and the Mispricing of Accruals
inferredcites →https://doi.org/10.1037//0022-3514.51.6.1173openalex-snapshot
The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.
inferredcites →https://doi.org/10.1092/j4gu-bhwh-8hme-le0xopenalex-snapshot
Do Institutional Investors Prefer Near-Term Earnings over Long-Run Value?
inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-snapshot
Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
inferredcites →https://doi.org/10.1111/1475-679x.00002openalex-snapshot
Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence
inferredcites →https://doi.org/10.1111/1475-679x.00065openalex-snapshot
The Effect of Earnings Forecasts on Earnings Management
inferredcites →https://doi.org/10.1111/1475-679x.00121openalex-snapshot
Evidence on the Joint Determination of Audit and Non‐Audit Fees
inferredcites →https://doi.org/10.1111/1475-679x.12094openalex-snapshot
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
inferredcites →https://doi.org/10.1111/1475-679x.12105openalex-snapshot
Auditor–Client Compatibility and Audit Firm Selection
inferredcites →https://doi.org/10.1111/1911-3846.12135openalex-snapshot
Financial Statement Complexity and Meeting Analysts’ Expectations
inferredcites →https://doi.org/10.1111/j.1475-679x.2006.00198.xopenalex-snapshot
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00252.xopenalex-snapshot
How Disaggregation Enhances the Credibility of Management Earnings Forecasts
inferredcites →https://doi.org/10.1111/j.1475-679x.2007.00259.xopenalex-snapshot
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
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.1540-6261.1968.tb00843.xopenalex-snapshot
FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
inferredcites →https://doi.org/10.1111/j.1911-3846.1996.tb00489.xopenalex-snapshot
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
inferredcites →https://doi.org/10.1111/j.1911-3846.1998.tb00547.xopenalex-snapshot
The Effect of Audit Quality on Earnings Management*
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01009.xopenalex-snapshot
Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items*
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01027.xopenalex-snapshot
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01041.xopenalex-snapshot
Predicting Material Accounting Misstatements*
inferredcites →https://doi.org/10.1177/0148558x9801300404openalex-snapshot
The Impact of Legal Liability Regimes and Differential Client Risk on Client Acceptance, Audit Pricing, and Audit Effort Decisions
inferredcites →https://doi.org/10.1506/car.25.1.9openalex-snapshot
Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*
inferredcites →https://doi.org/10.2139/ssrn.2782238openalex-snapshot
On the Causal Effect of Information Asymmetry on Auditor Choice
inferredcites →https://doi.org/10.2139/ssrn.2800904openalex-snapshot
Auditorss Response to Analystss Forecast Properties: Some Evidence from Audit Fee Pricing
inferredcites →https://doi.org/10.2139/ssrn.3347217openalex-snapshot
Earnings Quality on the Street
inferredcites →https://doi.org/10.2307/2490397openalex-snapshot
The Pricing of Audit Services: Theory and Evidence
inferredcites →https://doi.org/10.2307/2491006openalex-snapshot
The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases
inferredcites →https://doi.org/10.2307/2491047openalex-snapshot
Earnings Management During Import Relief Investigations
inferredcites →https://doi.org/10.2308/accr-50332openalex-snapshot
Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement
inferredcites →https://doi.org/10.2308/accr-50440openalex-snapshot
Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements
inferredcites →https://doi.org/10.2308/accr-50834openalex-snapshot
Who's Really in Charge? Audit Committee versus CFO Power and Audit Fees
inferredcites →https://doi.org/10.2308/accr-51360openalex-snapshot
Do SOX 404 Control Audits and Management Assessments Improve Overall Internal Control System Quality?
inferredcites →https://doi.org/10.2308/accr-51551openalex-snapshot
The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings
inferredcites →https://doi.org/10.2308/accr-51838openalex-snapshot
Frequent Financial Reporting and Managerial Myopia
inferredcites →https://doi.org/10.2308/accr.2001.76.3.357openalex-snapshot
The Mispricing of Abnormal Accruals
inferredcites →https://doi.org/10.2308/accr.2002.77.s-1.35openalex-snapshot
The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
inferredcites →https://doi.org/10.2308/accr.2003.78.3.779openalex-snapshot
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.2004.79.2.277openalex-snapshot
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions
inferredcites →https://doi.org/10.2308/accr.2004.79.4.1095openalex-snapshot
Former Audit Partners and Abnormal Accruals
inferredcites →https://doi.org/10.2308/accr.2005.80.2.441openalex-snapshot
Equity Incentives and Earnings Management
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.2009.84.5.1521openalex-snapshot
Big 4 Office Size and Audit Quality
inferredcites →https://doi.org/10.2308/ajpt-19-014openalex-snapshot
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research
inferredcites →https://doi.org/10.2308/ajpt-50882openalex-snapshot
Materiality Guidance of the Major Public Accounting Firms
inferredcites →https://doi.org/10.2308/ajpt-51453openalex-snapshot
Understanding the Relation between Financial Reporting Quality and Audit Quality
inferredcites →https://doi.org/10.2308/ajpt-51751openalex-snapshot
Bank Audit Fees and Asset Securitization Risks
inferredcites →https://doi.org/10.2308/ajpt-52318openalex-snapshot
A Comparative Analysis of Investor and Auditor Materiality Judgments
inferredcites →https://doi.org/10.2308/aud.1999.18.2.17openalex-snapshot
The Role of Big 6 Auditors in the Credible Reporting of Accruals
inferredcites →https://doi.org/10.2308/aud.2006.25.1.99openalex-snapshot
SOX Section 404 Material Weakness Disclosures and Audit Fees
inferredcites →https://doi.org/10.2308/jfr-2021-008openalex-snapshot
On the Use of Residuals as Dependent Variables

What points at this work

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

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Disaggregation takes flight: examining expense reporting in the airline industry
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Disclosure spillover from going‐private activity
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An Empirical Investigation of the Effect of CFO Power on Disclosure Quality
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Political Corruption and Financial Statement Disaggregation Decisions: The Role of Corporate Culture
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Measuring Disaggregation Quality
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تأثير الإفصاح عن مخاطر التغيرات المناخية علي تفسير العلاقة بين درجة جهد مراقب الحسابات وأتعاب المراجعة غير العادية مع دراسة تطبيقية
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دراسة واختبار العلاقة بين مستوى التفصيل في القوائم المالية وجهد المراجعة الخارجية في الشركات غير المالية المقيدة بالبورصة المصرية
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دراسة اختباریة لقیاس تأثیر التبنی الإلزامی لمعاییر التقاریر المالیة الدولیة IFRS علی مستوى جهد مراقب الحسابات فی البیئة المصریة
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Artificial Intelligence in Auditing: A Systematic Review of Tools, Applications, and Challenges
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