메뉴 건너뛰기




Volumn 20, Issue 3, 2005, Pages 209-228

The association between big 6 auditor industry expertise and the asymmetric timeliness of earnings

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33645685909     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X0502000302     Document Type: Review
Times cited : (116)

References (32)
  • 1
    • 0042780791 scopus 로고    scopus 로고
    • The effect of international institutional factors on properties of accounting earnings
    • Ball, R., S. P. Kothari and A. Robin. 2000. "The Effect of International Institutional Factors on Properties of Accounting Earnings." Journal of Accounting and Economics 29 (February): 1-51.
    • (2000) Journal of Accounting and Economics , vol.29 , Issue.FEBRUARY , pp. 1-51
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 2
    • 0031498138 scopus 로고    scopus 로고
    • The conservatism principle and the asymmetric timeliness of earnings
    • Basu, S. 1997. "The Conservatism Principle and the Asymmetric Timeliness of Earnings." Journal of Accounting and Economics 24 (December): 3-37.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.DECEMBER , pp. 3-37
    • Basu, S.1
  • 3
    • 1142277573 scopus 로고    scopus 로고
    • Differences in conservatism between big eight and non-big eight auditors
    • City University of New York and California State University
    • Basu, S., L. Hwang and C. Jan. 2000. "Differences in Conservatism Between Big Eight and Non-Big Eight Auditors." Working Paper. City University of New York and California State University.
    • (2000) Working Paper
    • Basu, S.1    Hwang, L.2    Jan, C.3
  • 5
    • 0002580755 scopus 로고
    • The effect of domain-specific experience on evaluation of management representation in analytical procedures
    • Bedard, J., and S. Biggs. 1991. "The Effect of Domain-Specific Experience on Evaluation of Management Representation in Analytical Procedures." Auditing: A Journal of Practice & Theory 10 (Suppl.): 77-95.
    • (1991) Auditing: A Journal of Practice & Theory , vol.10 , Issue.SUPPL. , pp. 77-95
    • Bedard, J.1    Biggs, S.2
  • 7
    • 83455174596 scopus 로고    scopus 로고
    • Auditor industry specialization and fraudulent financial reporting
    • University of Tennessee and John Carroll University
    • Carcello, J., and A. Nagy. 2003. "Auditor Industry Specialization and Fraudulent Financial Reporting." Working Paper. University of Tennessee and John Carroll University.
    • (2003) Working Paper
    • Carcello, J.1    Nagy, A.2
  • 8
    • 38249033644 scopus 로고
    • On cross-sectional analysis in accounting research
    • Christie, A. 1987. "On Cross-Sectional Analysis in Accounting Research." Journal of Accounting and Economics 9 (December): 231-258.
    • (1987) Journal of Accounting and Economics , vol.9 , Issue.DECEMBER , pp. 231-258
    • Christie, A.1
  • 9
    • 2542451382 scopus 로고
    • Auditor size and auditor quality
    • DeAngelo, L. 1981. "Auditor Size and Auditor Quality." Journal of Accounting and Economics 3 (December): 183-199.
    • (1981) Journal of Accounting and Economics , vol.3 , Issue.DECEMBER , pp. 183-199
    • DeAngelo, L.1
  • 10
    • 0010127968 scopus 로고
    • The competition in auditing: An assessment
    • Urbana: University of Illinois Press
    • Dopuch, N., and D. Simunic. 1982. "The Competition in Auditing: An Assessment." In Fourth Symposium on Auditing Research. Urbana: University of Illinois Press.
    • (1982) Fourth Symposium on Auditing Research
    • Dopuch, N.1    Simunic, D.2
  • 11
    • 0000928969 scopus 로고
    • Risk, return, and equilibrium: Empirical tests
    • Fama, E., and J. MacBeth. 1973. "Risk, Return, and Equilibrium: Empirical Tests." Journal of Political Economy 81 (May/June): 607-636.
    • (1973) Journal of Political Economy , vol.81 , Issue.MAY-JUNE , pp. 607-636
    • Fama, E.1    MacBeth, J.2
  • 13
    • 0000915988 scopus 로고    scopus 로고
    • Accounting accruals and auditor reporting conservatism
    • Francis, J., and J. Krishnan. 1999. "Accounting Accruals and Auditor Reporting Conservatism." Contemporary Accounting Research 16 (Spring): 135-165.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.SPRING , pp. 135-165
    • Francis, J.1    Krishnan, J.2
  • 14
    • 0002181941 scopus 로고    scopus 로고
    • The role of big 6 auditors in the credible reporting of accruals
    • Francis, J., E. Maydew and H. Sparks. 1999. "The Role of Big 6 Auditors in the Credible Reporting of Accruals." Auditing: A Journal of Practice & Theory 18 (Fall): 17-34.
    • (1999) Auditing: A Journal of Practice & Theory , vol.18 , Issue.FALL , pp. 17-34
    • Francis, J.1    Maydew, E.2    Sparks, H.3
  • 16
    • 0035540338 scopus 로고    scopus 로고
    • Conservatism, optimal disclosure policy, and the timeliness of financial reports
    • Gigler, F., and T. Hemmer. 2001. "Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports." The Accounting Review 76 (October): 471-493.
    • (2001) The Accounting Review , vol.76 , Issue.OCTOBER , pp. 471-493
    • Gigler, F.1    Hemmer, T.2
  • 17
    • 77951591958 scopus 로고    scopus 로고
    • On the asymmetric recognition of good and bad news in France, Germany, and the United Kingdom
    • Giner, B., and W. Rees. 2001. "On the Asymmetric Recognition of Good and Bad News in France, Germany, and the United Kingdom." Journal of Business Finance and Accounting 28 (November/December): 1285-1331.
    • (2001) Journal of Business Finance and Accounting , vol.28 , Issue.NOVEMBER-DECEMBER , pp. 1285-1331
    • Giner, B.1    Rees, W.2
  • 18
    • 3142618718 scopus 로고    scopus 로고
    • Audit firm industry expertise: A review and synthesis of the archival literature
    • Gramling, A., and D. Stone. 2001. "Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature." Journal of Accounting Literature 20: 1-29.
    • (2001) Journal of Accounting Literature , vol.20 , pp. 1-29
    • Gramling, A.1    Stone, D.2
  • 19
    • 84984158165 scopus 로고
    • Auditors' sensitivity to earnings management
    • Hirst, E. 1994. "Auditors' Sensitivity to Earnings Management." Contemporary Accounting Research 11 (Fall): 405-422.
    • (1994) Contemporary Accounting Research , vol.11 , Issue.FALL , pp. 405-422
    • Hirst, E.1
  • 21
    • 0001171254 scopus 로고
    • Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies
    • Kinney, W., and R. Martin. 1994. "Does Auditing Reduce Bias in Financial Reporting? A Review of Audit-Related Adjustment Studies." Auditing: A Journal of Practice & Theory (Spring): 149-156.
    • (1994) Auditing: A Journal of Practice & Theory , Issue.SPRING , pp. 149-156
    • Kinney, W.1    Martin, R.2
  • 22
    • 0038067059 scopus 로고    scopus 로고
    • Does big 6 auditor industry expertise constrain earnings management?
    • Krishnan, G. 2003. "Does Big 6 Auditor Industry Expertise Constrain Earnings Management?" Ac-counting Horizons 17 (Suppl.): 1-16.
    • (2003) Ac-counting Horizons , vol.17 , Issue.SUPPL. , pp. 1-16
    • Krishnan, G.1
  • 23
    • 8744254722 scopus 로고    scopus 로고
    • The impact of competition within the client's industry specialization on the auditor selection decision
    • Kwon, S. 1996. "The Impact of Competition Within the Client's Industry Specialization on the Auditor Selection Decision." Auditing: A Journal of Practice & Theory 15 (Spring): 53-70.
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , Issue.SPRING , pp. 53-70
    • Kwon, S.1
  • 24
    • 0040665697 scopus 로고    scopus 로고
    • Audit evidence planning: An examination of industry error characteristics
    • Maletta, M., and A. Wright. 1996. "Audit Evidence Planning: An Examination of Industry Error Characteristics." Auditing: A Journal of Practice & Theory 15 (Spring): 71-86.
    • (1996) Auditing: A Journal of Practice & Theory , vol.15 , Issue.SPRING , pp. 71-86
    • Maletta, M.1    Wright, A.2
  • 25
    • 0002288036 scopus 로고
    • Audit fees, industry specialization, and compliance with GAAS reporting standards
    • O'Keefe, T., R. King and K. Gaver. 1994. "Audit Fees, Industry Specialization, and Compliance with GAAS Reporting Standards." Auditing: A Journal of Practice & Theory 13 (Fall): 41-55.
    • (1994) Auditing: A Journal of Practice & Theory , vol.13 , Issue.FALL , pp. 41-55
    • O'Keefe, T.1    King, R.2    Gaver, K.3
  • 26
    • 20144365034 scopus 로고    scopus 로고
    • International differences in the timeliness, conservatism, and classification of earnings
    • Pope, P., and M. Walker. 1999. "International Differences in the Timeliness, Conservatism, and Classification of Earnings." Journal of Accounting Research 37 (Suppl.), 53-87.
    • (1999) Journal of Accounting Research , vol.37 , Issue.SUPPL. , pp. 53-87
    • Pope, P.1    Walker, M.2
  • 27
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • Simunic, D., 1980. "The Pricing of Audit Services: Theory and Evidence." Journal of Accounting Research 18 (Spring): 161-190.
    • (1980) Journal of Accounting Research , vol.18 , Issue.SPRING , pp. 161-190
    • Simunic, D.1
  • 28
    • 21344476154 scopus 로고
    • Why firms voluntarily disclose bad news?
    • Skinner, D. 1994. "Why Firms Voluntarily Disclose Bad News?" Journal of Accounting Research 32 (Spring): 38-60.
    • (1994) Journal of Accounting Research , vol.32 , Issue.SPRING , pp. 38-60
    • Skinner, D.1
  • 30
    • 0000189738 scopus 로고
    • An analysis of the factors associated with lawsuits against public accountants
    • St. Pierre, K., and J. Anderson. 1984. "An Analysis of the Factors Associated with Lawsuits Against Public Accountants." Accounting Review 59 (April): 242-263.
    • (1984) Accounting Review , vol.59 , Issue.APRIL , pp. 242-263
    • St. Pierre, K.1    Anderson, J.2
  • 31
    • 84986179643 scopus 로고    scopus 로고
    • Accounting faces calls for change
    • February 6
    • Wall Street Journal. 2002. "Accounting Faces Calls for Change." February 6.
    • (2002) Wall Street Journal


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.