Auditing, Earnings Management, Governance

Field	Business, Management and Accounting
Subfield	Accounting
Domain	Social Sciences
OpenAlex	T10081

Smeal faculty

• Rick Mergenthaler - score 21.0
• Orie E. Barron - score 19.0
• Daniel Aobdia - score 18.0
• Dan Givoly - score 18.0
• Henock Louis - score 17.0
• Karl A. Muller - score 13.0
• Samuel Burton Bonsall - score 9.0
• James McKeown - score 7.0
• Phong Truong - score 6.0
• Mark W. Dirsmith - score 5.0
• Steven J. Huddart - score 5.0
• Jed Neilson - score 5.0
• Kristy Schenck - score 4.0
• Peter G. Iliev - score 4.0
• Trent Krupa - score 2.0
• Timothy T. Simin - score 2.0
• Lorna Eileen Hardin - score 1.0
• Tendai Masaya - score 1.0
• Kimberly Cornaggia - score 1.0
• Stefan M. Lewellen - score 1.0
• Mihail Velikov - score 1.0
• Vilmos F. Misangyi - score 1.0
• Wenpin Tsai - score 1.0
• Keith J. Crocker - score 1.0

Papers

• The rewards to meeting or beating earnings expectations (2002) - cites 1683
• The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? (2000) - cites 1432
• What insiders know about future earnings and how they use it: Evidence from insider trades (2003) - cites 626
• A plain English measure of financial reporting readability (2017) - cites 606
• Financial analysts' forecasts of earnings (1982) - cites 604
• Measuring Reporting Conservatism (2007) - cites 571
• The Rewards to Meeting or Beating Earnings Expectations (2000) - cites 526
• The impact of narrative disclosure readability on bond ratings and the cost of debt (2017) - cites 507
• Using analysts' forecasts to measure properties of analysts' information environment. (1998) - cites 504
• The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices (2010) - cites 496
• Earnings management and the market performance of acquiring firms (2004) - cites 487
• The information content of financial analysts' forecasts of earnings (1979) - cites 435
• Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections (2018) - cites 387
• Earnings Management and Firm Performance Following Open‐Market Repurchases (2008) - cites 351
• High‐Technology Intangibles and Analysts’ Forecasts (2002) - cites 348
• Information Asymmetry and Cross‐sectional Variation in Insider Trading* (2007) - cites 345
• The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999) - cites 341
• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2017) - cites 297
• MD&A Quality as Measured by the SEC and Analysts' Earnings Forecasts* (1999) - cites 274
• Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits (2005) - cites 263
• Dispersion in Analysts' Earnings Forecasts as a Measure of Uncertainty (1998) - cites 263
• Capital Market Consequences of Audit Partner Quality (2015) - cites 261
• Firms' use of accounting discretion to influence their credit ratings (2013) - cites 260
• Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research* (2011) - cites 258
• Changes in Analysts' Information around Earnings Announcements (2002) - cites 254
• The reliability of investment property fair value estimates (2000) - cites 244
• The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence (2017) - cites 197
• The economics of earnings manipulation and managerial compensation (2007) - cites 184
• Earnings management, lawsuits, and stock-for-stock acquirers’ market performance (2008) - cites 175
• What Do Management Earnings Forecasts Convey About the Macroeconomy? (2013) - cites 171