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The effects of qualified audit opinions on earnings response coefficients

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  • Choi, Sung K.
  • Jeter, Debra C.

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  • Choi, Sung K. & Jeter, Debra C., 1992. "The effects of qualified audit opinions on earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 229-247, August.
    • Handle: RePEc:eee:jaecon:v:15:y:1992:i:2-3:p:229-247
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    Cited by:

    1. Frank D. Hodge & Roger D. Martin & Jamie H. Pratt, 2006. "Audit Qualifications of Income†Decreasing Accounting Choices," Contemporary Accounting Research, John Wiley & Sons, vol. 23(2), pages 369-394, June.
    2. Butler, Marty & Leone, Andrew J. & Willenborg, Michael, 2004. "An empirical analysis of auditor reporting and its association with abnormal accruals," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 139-165, June.
    3. Ashraf, Dawood & Rizwan, Muhammad Suhail & Azmat, Saad, 2018. "The Role of Ownership and Governance Mechanism in Sukuk Financing by Malaysian Firms: An Application of A Double Selection Model," Working Papers 2018-2, The Islamic Research and Teaching Institute (IRTI).
    4. Young Joo Park & David S.T. Matkin & Justin Marlowe, 2017. "Internal Control Deficiencies and Municipal Borrowing Costs," Public Budgeting & Finance, Wiley Blackwell, vol. 37(1), pages 88-111, March.
    5. Michael S. Long & Stephan E. Sefcik, 2002. "Closely Held Firms As Going Concerns," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 7(1), pages 37-50, Spring.
    6. Loveday A. Nwanyanwu, 2017. "Audit Quality Practices and Financial Reporting in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(2), pages 145-155, April.
    7. David Abad & Juan P. Sánchez-Ballesta & José Yagüe, 2017. "Audit opinions and information asymmetry in the stock market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 565-595, June.
    8. Yung-Chuan Lee & Cheng-Chang Lu, 2015. "Is Earnings Information Superior to Net Income as a Measure of Future Earnings? A Study on Accruals and Real Earnings Management," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 6(1), pages 119-136, January.
    9. Ashraf, Dawood & Rizwan, Muhammad Suhail & Azmat, Saad, 2021. "Not one but three decisions in sukuk issuance: Understanding the role of ownership and governance," Pacific-Basin Finance Journal, Elsevier, vol. 69(C).
    10. Pei-Gi Shu & Tsung-Kang Chen & Wen-Jye Hung, 2015. "Audit duration quality and client credit risk," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 22(2), pages 137-162, June.
    11. Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra.
    12. Willenborg, Michael & McKeown, J.C.James C., 2000. "Going-concern initial public offerings," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 279-313, December.
    13. Habib, Ahsan & Bhuiyan, Md. Borhan Uddin, 2011. "Audit firm industry specialization and the audit report lag," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(1), pages 32-44.
    14. García Osma, Beatriz & Mora, Araceli & Porcuna-Enguix, Luis, 2019. "Prudential supervisors’ independence and income smoothing in European banks," Journal of Banking & Finance, Elsevier, vol. 102(C), pages 156-176.
    15. Keating, A. Scott & L. Zimmerman, Jerold, 1999. "Depreciation-policy changes: tax, earnings management, and investment opportunity incentives," Journal of Accounting and Economics, Elsevier, vol. 28(3), pages 359-389, December.
    16. Fernandez, Ana I. & Gonzalez, Francisco, 2005. "How accounting and auditing systems can counteract risk-shifting of safety-nets in banking: Some international evidence," Journal of Financial Stability, Elsevier, vol. 1(4), pages 466-500, October.
    17. Teets, Walter R. & Wasley, Charles E., 1996. "Estimating earnings response coefficients: Pooled versus firm-specific models," Journal of Accounting and Economics, Elsevier, vol. 21(3), pages 279-295, June.
    18. Dong, Bei & Robinson, Dahlia & Robinson, Michael, 2015. "The market's response to earnings surprises after first-time going-concern modifications," Advances in accounting, Elsevier, vol. 31(1), pages 21-32.
    19. Charles J. P. Chen & Xijia Su & Ronald Zhao, 2000. "An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange," Contemporary Accounting Research, John Wiley & Sons, vol. 17(3), pages 429-455, September.
    20. Arber H. Hoti & Hysen Ismajli & Skender Ahmeti & Arben Dermaku, 2012. "Effects of Audit Opinion on Stock Prices: The case of Croatia and Slovenia," EuroEconomica, Danubius University of Galati, issue 2(31), pages 75-87, May.
    21. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    22. Garcia-Blandon, Josep & Argiles, Josep Ma, 2015. "Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 82-93.
    23. Sarfraz A. Khan & Gerald Lobo & Emeka T. Nwaeze, 2017. "Public re-release of going-concern opinions and market reaction," Accounting and Business Research, Taylor & Francis Journals, vol. 47(3), pages 237-267, April.
    24. Bartov, Eli & Gul, Ferdinand A. & Tsui, J.S.L.Judy S. L., 2000. "Discretionary-accruals models and audit qualifications," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 421-452, December.
    25. Michael Firth & Kailong (Philip) Wang & Sonia ML Wong, 2015. "Corporate Transparency and the Impact of Investor Sentiment on Stock Prices," Management Science, INFORMS, vol. 61(7), pages 1630-1647, July.

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