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The Effect of Auditor Characteristics on the Value of Diversification

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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/10.1016/0165-4101(81)90002-1openalex-snapshot

Auditor size and audit quality

inferredcites →https://doi.org/10.1016/0165-4101(94)00393-jopenalex-snapshot

Managerial ownership, accounting choices, and informativeness of earnings

inferredcites →https://doi.org/10.1016/0167-7187(91)90057-ropenalex-snapshot

The role of audits and audit quality in valuing new issues

inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot

Theory of the firm: Managerial behavior, agency costs and ownership structure

inferredcites →https://doi.org/10.1016/0304-405x(94)00798-6openalex-snapshot

Diversification's effect on firm value

inferredcites →https://doi.org/10.1016/j.jacceco.2003.06.005openalex-snapshot

Auditor choice and the cost of debt capital for newly public firms

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.2004.06.003openalex-snapshot

The market pricing of accruals quality

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.2006.01.002openalex-snapshot

Earnings Management through Real Activities Manipulation

inferredcites →https://doi.org/10.1016/j.jacceco.2008.02.003openalex-snapshot

Annual report readability, current earnings, and earnings persistence

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.2009.09.001openalex-snapshot

How Does Financial Reporting Quality Relate to Investment Efficiency

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2005.11.003openalex-snapshot

Earnings quality decline and the effect of industry specialist auditors: An analysis of the late 1990s

inferredcites →https://doi.org/10.1016/j.jaccpubpol.2014.06.002openalex-snapshot

The relation between segment disclosure and earnings quality

inferredcites →https://doi.org/10.1016/j.jfineco.2011.03.025openalex-snapshot

How much of the diversification discount can be explained by poor corporate governance?

inferredcites →https://doi.org/10.1016/s0165-4101(01)00018-0openalex-snapshot

Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature

inferredcites →https://doi.org/10.1016/s0304-405x(96)00896-3openalex-snapshot

Industry costs of equity

inferredcites →https://doi.org/10.1016/s0304-405x(99)00017-3openalex-snapshot

Information asymmetry, valuation, and the corporate spin-off decision

inferredcites →https://doi.org/10.1023/a:1020363010465openalex-snapshot

Using Propensity Scores to Help Design Observational Studies: Application to the Tobacco Litigation

inferredcites →https://doi.org/10.1023/b:rast.0000013628.49401.69openalex-snapshot

Audit Firm Industry Specialization and Client Disclosure Quality

inferredcites →https://doi.org/10.1080/00031305.1986.10475403openalex-snapshot

Standard Distance in Univariate and Multivariate Analysis

inferredcites →https://doi.org/10.1080/00273171.2011.568786openalex-snapshot

An Introduction to Propensity Score Methods for Reducing the Effects of Confounding in Observational Studies

inferredcites →https://doi.org/10.1080/01621459.1999.10473858openalex-snapshot

Causal Effects in Nonexperimental Studies: Reevaluating the Evaluation of Training Programs

inferredcites →https://doi.org/10.1080/16081625.2012.741791openalex-snapshot

Increased disclosure and investment efficiency

inferredcites →https://doi.org/10.1086/261970openalex-snapshot

Tobin's q, Corporate Diversification, and Firm Performance

inferredcites →https://doi.org/10.1086/321940openalex-snapshot

Corporate Structure and Equity Offerings: Are There Benefits to Diversification?

inferredcites →https://doi.org/10.1086/338713openalex-snapshot

Internal Capital Markets and Firm‐Level Compensation Incentives for Division Managers

inferredcites →https://doi.org/10.1093/rfs/hhn053openalex-snapshot

Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches

inferredcites →https://doi.org/10.1111/0022-1082.00200openalex-snapshot

The Cost of Diversity: The Diversification Discount and Inefficient Investment

inferredcites →https://doi.org/10.1111/0022-1082.00299openalex-snapshot

The Dark Side of Internal Capital Markets: Divisional Rent‐Seeking and Inefficient Investment

inferredcites →https://doi.org/10.1111/1475-679x.00028openalex-snapshot

Analyst Specialization and Conglomerate Stock Breakups

inferredcites →https://doi.org/10.1111/1475-679x.00100openalex-snapshot

The Impact of SFAS No. 131 on Information and Monitoring

inferredcites →https://doi.org/10.1111/1475-679x.00102openalex-snapshot

Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study

inferredcites →https://doi.org/10.1111/1475-679x.00120openalex-snapshot

Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings

inferredcites →https://doi.org/10.1111/1540-6261.00476openalex-snapshot

Explaining the Diversification Discount

inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00154.xopenalex-snapshot

Disclosure Quality and the Excess Value of Diversification

inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00156.xopenalex-snapshot

Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market

inferredcites →https://doi.org/10.1111/j.1475-679x.2004.00162.xopenalex-snapshot

Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia

inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00288.xopenalex-snapshot

Do Family Firms Provide More or Less Voluntary Disclosure?

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.1540-6261.2004.00640.xopenalex-snapshot

Diversification Discount or Premium? New Evidence from the Business Information Tracking Series

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.1911-3846.2010.01031.xopenalex-snapshot

Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence*

inferredcites →https://doi.org/10.1177/0148558x11409162openalex-snapshot

Discretionary Accruals Quality, Cost of Capital, and Diversification

inferredcites →https://doi.org/10.1198/016214508000000733openalex-snapshot

Can Nonrandomized Experiments Yield Accurate Answers? A Randomized Experiment Comparing Random and Nonrandom Assignments

inferredcites →https://doi.org/10.1257/jep.2.1.21openalex-snapshot

Takeovers: Their Causes and Consequences

inferredcites →https://doi.org/10.1506/4xr4-kt5v-e8cn-91gxopenalex-snapshot

Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*

inferredcites →https://doi.org/10.1506/j29k-mrua-0app-yj6vopenalex-snapshot

Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*

inferredcites →https://doi.org/10.1506/llth-jxqv-8cew-8mxdopenalex-snapshot

Audit‐Firm Tenure and the Quality of Financial Reports*

inferredcites →https://doi.org/10.1506/p9fj-ekal-fpjq-cm9nopenalex-snapshot

The Impact of R&D Intensity on Demand for Specialist Auditor Services*

inferredcites →https://doi.org/10.2139/ssrn.1032642openalex-snapshot

The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

inferredcites →https://doi.org/10.2307/1881782openalex-snapshot

Premiums for High Quality Products as Returns to Reputations

inferredcites →https://doi.org/10.2307/2491319openalex-snapshot

Investment and Disclosure: The Disciplinary Role of Periodic Performance Reports

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/accr-10195openalex-snapshot

Selection Models in Accounting Research

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.2002.77.2.415openalex-snapshot

International Diversification and Analysts' Forecast Accuracy and Bias

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.2003.78.3.611openalex-snapshot

Do Nonaudit Services Compromise Auditor Independence? Further Evidence

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.2004.79.2.473openalex-snapshot

Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries

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.2005.80.2.585openalex-snapshot

Auditor Tenure and Perceptions of Audit Quality

inferredcites →https://doi.org/10.2308/accr.2006.81.5.963openalex-snapshot

Accounting Quality and Firm-Level Capital Investment

inferredcites →https://doi.org/10.2308/accr.2008.83.2.327openalex-snapshot

Audit Quality and Properties of Analyst Earnings Forecasts

inferredcites →https://doi.org/10.2308/accr.2008.83.3.757openalex-snapshot

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods

inferredcites →https://doi.org/10.2308/accr.2009.84.4.1085openalex-snapshot

The Effect of Auditor Quality on Financing Decisions

inferredcites →https://doi.org/10.2308/accr.2009.84.6.1933openalex-snapshot

Auditor Conservatism and Investment Efficiency

inferredcites →https://doi.org/10.2308/ajpt-50560openalex-snapshot

Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management

inferredcites →https://doi.org/10.2308/aud.1999.18.1.1openalex-snapshot

Industry Specialization by Auditors

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.2002.21.1.67openalex-snapshot

Auditor Tenure and Audit Reporting Failures

inferredcites →https://doi.org/10.2308/aud.2003.22.2.71openalex-snapshot

Auditor Industry Specialization and Earnings Quality

inferredcites →https://doi.org/10.2308/aud.2004.23.1.123openalex-snapshot

Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing

inferredcites →https://doi.org/10.2308/aud.2009.28.2.171openalex-snapshot

The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

inferredcites →https://doi.org/10.2308/tar-4478058openalex-snapshot

Auditor Reputation and the Pricing of Initial Public Offerings.

inferredcites →https://doi.org/10.4337/9780857936080.00027openalex-snapshot

Predicting financial distress of companies: revisiting the Z-Score and ZETA® models

What points at this work

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

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The Effect of Industrial Diversification on Firm Taxes

inferred← citeshttps://doi.org/10.2139/ssrn.4487339openalex-extracted

Organizational Form and Audit Pricing

inferred← citeshttps://doi.org/10.2139/ssrn.4613702openalex-extracted

Organizational Form and Earnings Management

inferred← citeshttps://doi.org/10.1002/jcaf.22642openalex-snapshot

Investigating earnings management practices and the role of the board and committees in emerging markets: Evidence from Malaysian public companies

inferred← citeshttps://doi.org/10.1007/s10997-020-09536-8openalex-snapshot

The relationship between auditors’ human capital attributes and the assessment of the control environment

inferred← citeshttps://doi.org/10.1016/j.heliyon.2023.e22832openalex-snapshot

Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective

inferred← citeshttps://doi.org/10.1016/j.iref.2022.04.004openalex-snapshot

The impact of CEO inside debt on the coinsurance effect and excess value of diversification

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How does corporate diversification affect earnings management? A path analysis approach

inferred← citeshttps://doi.org/10.1016/j.iref.2026.104984openalex-snapshot

The effect of auditor characteristics on the quality of segment disclosures of diversified firms

inferred← citeshttps://doi.org/10.1080/09638180.2026.2621108openalex-snapshot

CFOs with social connections to audit committees and internal control quality

inferred← citeshttps://doi.org/10.1080/23311975.2023.2278834openalex-snapshot

Outsourced internal audit function and audit report timeliness in an emerging economy: The moderating effect of client-specific expertise

inferred← citeshttps://doi.org/10.1108/jaar-11-2019-0153openalex-snapshot

Auditor's report, auditor's size and value relevance of accounting information

inferred← citeshttps://doi.org/10.1108/jaee-09-2022-0257openalex-snapshot

School ties between external auditors and audit committee: evidence from the audit fee in Indonesia

inferred← citeshttps://doi.org/10.1108/jfc-01-2021-0010openalex-snapshot

Audit committee and financial reporting quality: the moderating effect of audit quality

inferred← citeshttps://doi.org/10.1108/jfra-06-2024-0352openalex-snapshot

Diversification, managerial ability and the readability of annual reports

inferred← citeshttps://doi.org/10.1108/jiabr-01-2023-0013openalex-snapshot

Earnings management practices and effectiveness of auditing mechanisms in Islamic and emerging economies

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/raf-03-2023-0073openalex-snapshot

Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms

inferred← citeshttps://doi.org/10.1108/raf-07-2018-0139openalex-snapshot

Audit firm tenure and perceived audit quality: evidence from CEO incentive contracts

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

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دور جودة المراجعة فی تخفیض تکالیف الوکالة وتکلفة رأس المال -دراسة تطبیقیة علی الشرکات المسجلة فی البورصة المصریة(باللغة الانجلیزیة)

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محددات قابلیة التقریر المالی السنوی للقراءة، وأثرها على تکالیف الوکالة: دراسة تطبیقیة على الشرکات المقیدة بسوق الأوراق المالیة المصریة

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العلاقة بین أسلوب ارتکاب وإخفاء الغش بالقوائم المالیة وأحکام مراقبی الحسابات بشأن تعمد التحریفات المکتشفة- دراسة تجریبیة

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أثر ترکز الملکیة على العلاقة بین التخصص الصناعی لمراقب الحسابات والفترة الزمنیة لارتباطه بعمیل المراجعة - دراسة تطبیقیة على الشرکات المقیدة بالبورصة المصریة

inferred← citeshttps://doi.org/10.21608/zcom.2020.125263openalex-snapshot

Audit Firm’s Characteristics and Assurance Services’ Provision (An Empirical Study)

inferred← citeshttps://doi.org/10.2308/tar-2016-0236openalex-snapshot

The Effect of Industrial Diversification on Firm Taxes

inferred← citeshttps://doi.org/10.29117/sbe.2023.0139openalex-snapshot

Implications of Audit Quality on Agency Conflicts: Evidence from Nigeri

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Earning Management and the Effect Characteristics of Audit Committee, Independent Commissioners: Evidence from Indonesia

inferred← citeshttps://doi.org/10.3390/risks12040059openalex-snapshot

The Effect of Corporate Governance on the Degree of Agency Cost in the Korean Market

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Manajemen Laba dan Faktor-Faktor yang Memengaruhinya pada Perusahaan Manufaktur di BEI

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Does Managerial Ability Affect Corporate Diversification Strategies and Corporate Diversification Performance? Evidence from the US

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The Demand for External Audit Quality: The Contribution of Agency Theory in the Context of Cameroon

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The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information

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Effect of Auditor Specialization, Auditor Characteristics, Board Independence on Audit Quality through intellectual capital : Study on service companies

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Enhancing Accountability and Transparency in the Public Sector: A Comprehensive Review of Public Sector Accounting Practices

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Are CEO experience and financial expertise associated with financial restatements?

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