메뉴 건너뛰기




Volumn 22, Issue 2, 2007, Pages 141-163

Did earnings conservatism increase for former andersen clients?

Author keywords

Arthur andersen; Asymmetric timeliness; Big four; Capital markets; Conservatism; Earnings return relation

Indexed keywords


EID: 34247566989     PISSN: 0148558X     EISSN: None     Source Type: Journal    
DOI: 10.1177/0148558X0702200205     Document Type: Article
Times cited : (48)

References (42)
  • 1
    • 34247648399 scopus 로고    scopus 로고
    • Auditors' E&O Costs Add Up
    • Aldred, C. 2002. "Auditors' E&O Costs Add Up." Business Insurance 36(5): 3-4.
    • (2002) Business Insurance , vol.36 , Issue.5 , pp. 3-4
    • Aldred, C.1
  • 3
    • 0042780791 scopus 로고    scopus 로고
    • The Effect of International Institutional Factors on Properties of Accounting Earnings
    • February
    • Ball, R., S.P. Kothari, and A. Robin. 2000. "The Effect of International Institutional Factors on Properties of Accounting Earnings." Journal of Accounting & Economics 29 (February): 1-51.
    • (2000) Journal of Accounting & Economics , vol.29 , pp. 1-51
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 4
    • 0005738267 scopus 로고    scopus 로고
    • Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
    • _. 2001. "Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure." Brookings-Wharton Papers on Financial Services: 127-182.
    • (2001) Brookings-Wharton Papers on Financial Services , pp. 127-182
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 5
    • 0041790655 scopus 로고    scopus 로고
    • Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries
    • Ball, R., A. Robin, and J. Wu. 2003. "Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries." Journal of Accounting & Economics 36 (1-3): 235-270.
    • (2003) Journal of Accounting & Economics , vol.36 , Issue.1-3 , pp. 235-270
    • Ball, R.1    Robin, A.2    Wu, J.3
  • 6
    • 13844254179 scopus 로고    scopus 로고
    • Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness
    • February
    • Ball, R., and L. Shivakumar. 2005. "Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness." Journal of Accounting & Economics 39 (February): 83-128.
    • (2005) Journal of Accounting & Economics , vol.39 , pp. 83-128
    • Ball, R.1    Shivakumar, L.2
  • 7
    • 25444498358 scopus 로고    scopus 로고
    • Who Cares About Auditor Reputation?
    • Fall
    • Barton, J. 2005. "Who Cares About Auditor Reputation?" Contemporary Accounting Research 22 (Fall): 549-586.
    • (2005) Contemporary Accounting Research , vol.22 , pp. 549-586
    • Barton, J.1
  • 8
    • 0004025838 scopus 로고
    • Conservatism and the Asymmetric Timeliness of Earnings
    • Unpublished doctoral dissertation. University of Rochester
    • Basu, S. 1995. "Conservatism and the Asymmetric Timeliness of Earnings." Unpublished doctoral dissertation. University of Rochester.
    • (1995)
    • Basu, S.1
  • 9
    • 0031498138 scopus 로고    scopus 로고
    • The Conservatism Principle and the Asymmetric Timeliness of Earnings
    • December
    • _.1997. "The Conservatism Principle and the Asymmetric Timeliness of Earnings." Journal of Accounting & Economics 24 (December): 3-37.
    • (1997) Journal of Accounting & Economics , vol.24 , pp. 3-37
    • Basu, S.1
  • 12
    • 22144451507 scopus 로고    scopus 로고
    • Discussion of Conditional and Unconditional Conservatism: Concepts and Modeling
    • September
    • _. 2005. "Discussion of Conditional and Unconditional Conservatism: Concepts and Modeling." Review of Accounting Studies 10 (September): 311-321.
    • (2005) Review of Accounting Studies , vol.10 , pp. 311-321
    • Basu, S.1    Hwang, L.2    Jan, C.3
  • 15
    • 85039206388 scopus 로고    scopus 로고
    • Questioning the Books: Accountants' Insurance Rates Rise in Wake of Andersen's Woes
    • March 14
    • Bray, C. 2002. "Questioning the Books: Accountants' Insurance Rates Rise in Wake of Andersen's Woes." Wall Street Journal, March 14, C11.
    • (2002) Wall Street Journal , Issue.C11
    • Bray, C.1
  • 16
    • 33644687138 scopus 로고    scopus 로고
    • After Enron: Auditor Conservatism and Ex-Andersen Clients
    • January
    • Cahan, S., and W. Zhang. 2006. "After Enron: Auditor Conservatism and Ex-Andersen Clients." The Accounting Review 81 (January): 49-82.
    • (2006) The Accounting Review , vol.81 , pp. 49-82
    • Cahan, S.1    Zhang, W.2
  • 17
    • 0036026434 scopus 로고    scopus 로고
    • Shredded Reputation: The Cost of Audit Failure
    • September
    • Chaney, P., and K. Philipich. 2002. "Shredded Reputation: The Cost of Audit Failure." Journal of Accounting Research 40 (September): 1221-1245.
    • (2002) Journal of Accounting Research , vol.40 , pp. 1221-1245
    • Chaney, P.1    Philipich, K.2
  • 18
    • 38249033644 scopus 로고
    • On Cross-Sectional Analysis in Accounting Research
    • December
    • Christie, A. 1987. "On Cross-Sectional Analysis in Accounting Research." Journal of Accounting & Economics 9 (December): 231-258.
    • (1987) Journal of Accounting & Economics , vol.9 , pp. 231-258
    • Christie, A.1
  • 20
    • 43949157969 scopus 로고
    • Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accruals
    • July
    • Dechow, P. 1994. "Accounting Earnings and Cash Flows as Measures of Firm Performance: the Role of Accruals." Journal of Accounting & Economics 18 (July): 3-42.
    • (1994) Journal of Accounting & Economics , vol.18 , pp. 3-42
    • Dechow, P.1
  • 22
    • 85039214695 scopus 로고    scopus 로고
    • Doogar, R., T. Sougiannis, and H. Xie. 2003. The Impairment of Auditor Credibility: Stock Market Evidence from the Enron-Andersen Saga. Working paper, University of Illinois at Urbana-Champaign.
    • Doogar, R., T. Sougiannis, and H. Xie. 2003. "The Impairment of Auditor Credibility: Stock Market Evidence from the Enron-Andersen Saga." Working paper, University of Illinois at Urbana-Champaign.
  • 23
    • 33644692583 scopus 로고    scopus 로고
    • Was Arthur Andersen Different? An Empirical Examination of Major Accounting Firm Audits of Large Clients
    • July
    • Eisenberg, T., and J. Macey. 2004. "Was Arthur Andersen Different? An Empirical Examination of Major Accounting Firm Audits of Large Clients." Journal of Empirical Legal Studies 1 (July): 263-300.
    • (2004) Journal of Empirical Legal Studies , vol.1 , pp. 263-300
    • Eisenberg, T.1    Macey, J.2
  • 25
    • 0035540338 scopus 로고    scopus 로고
    • Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports
    • October
    • 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 , pp. 471-493
    • Gigler, F.1    Hemmer, T.2
  • 26
    • 77951591958 scopus 로고    scopus 로고
    • On the Asymmetric Recognition of Good and Bad News in France, Germany, and the United Kingdom
    • November/December
    • 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 , pp. 1285-1331
    • Giner, B.1    Rees, W.2
  • 27
    • 0000868739 scopus 로고    scopus 로고
    • The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?
    • June
    • Givoly, D., and C. Hayn. 2000. "The Changing Time-Series Properties of Earnings, Cash Flows and Accruals: Has Financial Reporting Become More Conservative?" Journal of Accounting & Economics 29 (June): 287-320.
    • (2000) Journal of Accounting & Economics , vol.29 , pp. 287-320
    • Givoly, D.1    Hayn, C.2
  • 29
    • 0002604908 scopus 로고    scopus 로고
    • The Relevance of the Value-Relevance Literature for Financial Accounting Standard Setting
    • September
    • Holthausen, R., and R. Watts. 2001. "The Relevance of the Value-Relevance Literature for Financial Accounting Standard Setting." Journal of Accounting & Economics 31 (September): 3-75.
    • (2001) Journal of Accounting & Economics , vol.31 , pp. 3-75
    • Holthausen, R.1    Watts, R.2
  • 30
    • 2442677671 scopus 로고    scopus 로고
    • Litigation Risk and the Financial Reporting Credibility of Big 4 Versus Non-Big 4 Auditors: Evidence from Anglo-American Countries
    • April
    • Khurana, I., and K. Raman. 2004. "Litigation Risk and the Financial Reporting Credibility of Big 4 Versus Non-Big 4 Auditors: Evidence from Anglo-American Countries." The Accounting Review 79 (April): 473-495.
    • (2004) The Accounting Review , vol.79 , pp. 473-495
    • Khurana, I.1    Raman, K.2
  • 31
    • 15544382685 scopus 로고    scopus 로고
    • Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?
    • Spring
    • Krishnan, G. 2005. "Did Houston Clients of Arthur Andersen Recognize Publicly Available Bad News in a Timely Fashion?" Contemporary Accounting Research 22 (Spring): 165-193.
    • (2005) Contemporary Accounting Research , vol.22 , pp. 165-193
    • Krishnan, G.1
  • 32
    • 0038739077 scopus 로고    scopus 로고
    • How Representative are Firms that are Cross-Listed in the United States? An Analysis of Accounting quality
    • May
    • Lang, M., J. Raedy, and M. Yetman. 2003. "How Representative are Firms that are Cross-Listed in the United States? An Analysis of Accounting quality." Journal of Accounting Research 41 (May): 363-386.
    • (2003) Journal of Accounting Research , vol.41 , pp. 363-386
    • Lang, M.1    Raedy, J.2    Yetman, M.3
  • 34
    • 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 (Supplement): 53-87.
    • (1999) Journal of Accounting Research , vol.37 , Issue.SUPPL.EMENT , pp. 53-87
    • Pope, P.1    Walker, M.2
  • 38
    • 0038400973 scopus 로고    scopus 로고
    • Why Has the Contemporaneous Linear Returns-Earnings relation declined?
    • April
    • Ryan, S., and P. Zarowin. 2003. "Why Has the Contemporaneous Linear Returns-Earnings relation declined?" The Accounting Review 78 (April): 523-553.
    • (2003) The Accounting Review , vol.78 , pp. 523-553
    • Ryan, S.1    Zarowin, P.2
  • 39
    • 84900040686 scopus 로고    scopus 로고
    • Tensions Flare at Trial of Andersen
    • May 10, E1
    • Schmidt, S. 2002. "Tensions Flare at Trial of Andersen." Washington Post, May 10, E1.
    • (2002) Washington Post
    • Schmidt, S.1
  • 40
    • 0742311560 scopus 로고    scopus 로고
    • Conservatism in Accounting - Part I: Explanations and Implications
    • September
    • Watts, R. 2003. "Conservatism in Accounting - Part I: Explanations and Implications." Accounting Horizons 17 (September): 207-221.
    • (2003) Accounting Horizons , vol.17 , pp. 207-221
    • Watts, R.1
  • 41
    • 0000095552 scopus 로고
    • A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity
    • January
    • White, H. 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity." Econometrica 48 (January): 817-838.
    • (1980) Econometrica , vol.48 , pp. 817-838
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.