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The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings

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  • Lee, Philip
  • Stokes, Donald
  • Taylor, Stephen
  • Walter, Terry

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  • Lee, Philip & Stokes, Donald & Taylor, Stephen & Walter, Terry, 2003. "The association between audit quality, accounting disclosures and firm-specific risk: Evidence from initial public offerings," Journal of Accounting and Public Policy, Elsevier, vol. 22(5), pages 377-400.
    • Handle: RePEc:eee:jappol:v:22:y:2003:i:5:p:377-400
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    Citations

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    Cited by:

    1. Anne Cazavan‐Jeny & Thomas Jeanjean, 2007. "Levels of voluntary disclosure in IPO prospectuses: an empirical analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 6(2), pages 131-149, May.
    2. Wenjun Wang, 2024. "You scratch my back and i scratch yours: evidence from relationship-based bidding in IPO auctions," Review of Quantitative Finance and Accounting, Springer, vol. 62(4), pages 1593-1613, May.
    3. Li‐Ying Huang & Gene C. Lai & Erin Lu & Michael McNamara, 2020. "Auditor quality, audit fees, organizational structure, and risk taking in the US life insurance industry," Risk Management and Insurance Review, American Risk and Insurance Association, vol. 23(2), pages 151-182, June.
    4. Neil Hartnett, 2010. "The value relevance of earnings forecast disclosures: an investigation of forecast attributes and signalling in the Australian IPO context," Applied Financial Economics, Taylor & Francis Journals, vol. 20(23), pages 1819-1828.
    5. Nadezda Gulko & Catriona Hyde & Nina Seppala, 2017. "Disclosure of corporate risks and governance before, during and after the global financial crisis: case study in the UK construction industry in 2006–2009," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(3), pages 207-223, August.
    6. Andrew Ferguson & Matthew Grosse & Stephen Kean & Tom Scott, 2011. "Your Governance or Mine?," Australian Accounting Review, CPA Australia, vol. 21(4), pages 406-417, December.
    7. Maxim Zagonov & Angela Kate Pettinicchio & Galla Salganik-Shoshan, 2017. "Audit quality, bank risks, and cross-country regulations," Economics Bulletin, AccessEcon, vol. 37(3), pages 1666-1687.
    8. Lin, Z. Jun & Liu, Ming, 2009. "The impact of corporate governance on auditor choice: Evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(1), pages 44-59.
    9. Max Schreder & Pawel Bilinski, 2022. "Information Quality and the Expected Rate of Return: A Structural Equation Modelling Approach," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 29(2), pages 139-170, June.
    10. Xin Chang & André F. Gygax & Elaine Oon & Hong Feng Zhang, 2008. "Audit quality, auditor compensation and initial public offering underpricing," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 391-416, September.
    11. Dafydd Mali & Hyoung‐joo Lim, 2021. "Do Relatively More Efficient Firms Demand Additional Audit Effort (Hours)?," Australian Accounting Review, CPA Australia, vol. 31(2), pages 108-127, June.
    12. Lori Holder-Webb & Jaffrey Cohen, 2007. "The Association between Disclosure, Distress, and Failure," Journal of Business Ethics, Springer, vol. 75(3), pages 301-314, October.
    13. Bugeja, Martin, 2011. "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, vol. 43(4), pages 278-293.
    14. Zhi-Yuan Feng & Hua-Wei Huang & Mai Dao, 2020. "U.S. Big 4 and Local Auditors in the China Initial Public Offering Market," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 22(04), pages 1-29, January.
    15. Pascal Dumontier & Sonda Chtourou & Soumaya Ayedi, 2006. "La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien," Post-Print halshs-00548115, HAL.
    16. Ezzeddine Abaoub & Soumaya Ayedi Chabchoub, 2008. "La demande de la qualité de l'audit externe : Quel apport de la théorie d'agence dans le contexte tunisien ?," Post-Print halshs-00522064, HAL.
    17. Kabir, Humayun & Rahman, Asheq, 2016. "The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 290-308.

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