We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Financial reporting and disclosure are potentially important means for management to
communicate firm performance and governance to outside investors. We provide a …

Presented are a profile of a sample of earnings manipulators, their distinguishing
characteristics, and a suggested model for detecting manipulation. The model's variables …

The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

We find no significant association between non–audit service fees and impaired auditor
independence, where auditor independence is surrogated by auditors' propensity to issue …

Large clients create an economic dependence that may cause auditors to compromise their
independence and report favorably to retain valuable clients. Economic dependence is …

The primary goal of this study is to evaluate the ability of the Cross-sectional Jones Model
and the Cross-sectional Modified Jones Model to detect earnings management vis-à-vis …

This paper finds that compared with non-state-owned firms, Chinese state-owned
enterprises controlled by province, city, and county governments (local SOEs) are more …

Accounting accruals are managers' subjective estimates of future outcomes and cannot, by
definition, be objectively verified by auditors prior to occurrence. This causes audits of high …

My paper presents a model to detect earnings management among firms experiencing
extreme financial performance, and compares the model's performance to that of …