||Abbott, L. J., and S. Parker. 2000. Auditor selection and audit committee characteristics. Auditing: A Journal of Practice & Theory 19:47-66.|
Abbott, L. J., S. Parker, G. F. Peter, and K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory 22:17-32.
Abbott, L. J., S. Parker, and G. F. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23:69-87.
Aboody, D., and R. Kasznik. 2000. CEO stock option awards and timing of corporate voluntary disclosure. Journal of Accounting and Economics 29:73-100.
Alderfer, C.P., 1986. The invisible director on corporate boards. Havard Business Review 64:38-52.
Allen, A. C. 1994. The effect of large-firm audits on municipal bond rating decisions. Auditing: A Journal of Practice & Theory 13:115-125.
Anderson, R. C., S. A. Mansi, and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics 37:315-342.
Baber, W. R. and P. M. Fairfield. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review 66:818-829.
Balsam, S., J. Krishnan, and J. Young. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22:71-97.
Bange, M. and W. De Bondt. 1998. R&D budgets and corporate earnings targets. Journal of Corporate Finance 4:153-184.
Barker, T., D. Collins, and A. Reitenga. 2003. Stock option compensation and earnings management incentives. Journal of Accounting Auditing Finance 18:557-582.
Bartov, E., 1993. The timing of asset sales and earnings manipulation. The Accounting Review 68:840-855.
Bartov, E., and F. A. Gul, and J. S. Tsui. 2001. Discretionary accruals model and audit qualification. Journal of Accounting and Economics 30:421-452.
Bartov, E., and P. Mohanram. 2004. Private information, earnings manipulations, and executive stock-option exercises. The Accounting Review 79:889-920.
Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? Accounting Review 76:1-26.
Beatty, A., and J.Weber. 2003. The effects of debt contracting on voluntary accounting method changes. The Accounting Review 78:119-142.
Beatty, R. P. 1989. Auditor reputation and the pricing of Initial public offerings. The Accounting Review 64:693-709.
Becker, C., M. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15:1-24.
Bedard J., S. M. Chtourou, and L. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory 23:13-25.
Beidleman, C.R. 1973. Income Smoothing: The role of management. The Accounting Review 48:653-667.
Beneish, and E. Press. 1995. Interrelation among events of default. Contemporary Accounting Research 12:57-84.
Beneish, M. D. 1997. How do managers benefit from earnings overstatement? Working paper, Indiana University.
Beneish, M. D. 2001. Earnings Management: A perspective. Managerial Finance 27:3-18.
Bens, D., V. Nager and M. H. Franco Wong. 2002. Real Investment Implications of Employee Stock Option
Exercises. Journal of Accounting Research 40:359-393.
Bergstresser, D., and T. Philippon. 2006. CEO incentives and earnings management. Journal of Financial Economics 80:511-529.
Brickley, J. A., J. L. Coles, and R. L. Terry. Outside directors and adoption of posion pills. Journal of Financial Economics 35:371-390.
Brown, D., and M. L. Caylor. 2006. Corporate governance and firm valuation. Journal of Accounting and Public Policy 25:409-434.
Bruns, W., and K. Merchant, 1990. The dangerous morality of managing earnings. Management Accounting 72:22-25.
Burgstahler, D., and I. Dichev.1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24:99-126.
Bushee, B. 1998. The influence of institutional investors on Myopic R&D investment behavior. The Accounting Review 73:305-333.
Byrd, J. W., K. A. Hichman. 1992. Do outside directors monitor managers? Evidence from tender offer bids, Journal of Finance Economics 32:195-221.
Carcello. J. V., and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75:453-467.
Carcello. J. V., and T. L. Neal 2003. Audit committee characteristics and auditor dismissals following “new” going-concern reports. The Accounting Review 78:95-117.
Carcello, J. V., and A. Nagy. 2004. Client size, auditor specialization and fraudulent financial reporting. Managerial Auditing Journal 19:655-668.
Carcello, J. V., C. W. Hollingsworth, and A. Klein 2006. Audit committee financial expertise, competing corporate governance mechanisms, and earnings management. NYU Working Paper.
Carpenter, J., V. Remmers. 2001. Executive stock option exercises and inside information. Journal of Business 74:513-534.
Chandar, N., H. Chang, and X. Zheng. 2008. Does overlapping membership on auditing and compensation committees improve a firm’s financial reporting quality? Working paper, Drexel University.
Cheng, Q., and T. D. Warfield. 2005. Equity incentives and earnings management. The Accounting Review 80:441-476.
Chi, W., L. L. Lisic, and M. Pevzner. 2011. Is Enhanced Audit Quality Associated with Greater Real Earnings Management? Accounting Horizons 25:315-335.
Coffee, J. 2003. What causes Enron? A capsule social and economic history of the 1990s. Working paper, Columbia University.
Cohen, D., A. Dey, and T. Lys. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review 83:757-787.
Cohen, D., and P. Zarowin. 2010. Accrual-based and real earnings management activities around seasoned equity offerings. Journal of Accounting Review 50:2-19.
Collins, D., Hribar, P., 2002. Errors in estimating accruals: implications fro empirical research. Journal of Accounting Research 40:105-134.
Core, J.E., R. W. Holthausen, and D. F. Larcker. 1999. Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics 51:371-406.
Cornett, M.M., A. J. Marcus, and H. Tehranian. 2008. Corporate governance and pay-for-performance: The impact of earnings management. Journal of Finance and Economics 87:357-373.
Craswell, A. T., J. R. Francis, and S.L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20: 297-322.
Dalton, D., C. Daily, J. Johnson, and A. Ellstrand. 1999. Number of directors and financial performance: a meta-analysis. Academy of Management Journal 42:674-686.
Davidson, W. N., III.B. Xie, and W. Xu. 2004. Market reaction to volunatary announcements of committee appointments: The effect of financial expertise. Journal of Accounting and Public Policy 23:279-293.
DeAngelo, H., L. E. DeAngelo and D. J. Skinner, 1994. Accounting choice in trouble companies. Journal of Accounting and Economics 17:113-144.
DeAngelo, L., 1981. Auditor size and audit quality. Journal of Accounting and Economics 3:183-199.
DeAngelo, L., 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61:400-420.
Dechow, P., and R.G. Sloan. 1991. Executive incentives and the horizon problem. Journal of Accounting and Economics 14:51-89.
Dechow, P., R. G. Sloan, and A. P. Sweeney, 1995. Detecting earnings management. Accounting Review 70:193-226.
Dechow, P., R. Sloan, and A. Sweenety. 1996. Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13:1-36.
Dechow, P., and D. Skinner. 2000. Earnings management: Reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14:235-250
Dechow, P., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Research 77:35-59.
Dechow, P. M., S.P., Kothari, and R. L., Watts. 1998. The relation between earnings and cash flows. Journal of Accounting and Economics 25:133-168.
Dechow, S., A. Richardson, and I. Tuna. 2000. Are benchmark beters doing anything wrong? Working paper. University of Michigan.
DeFond, M. L., and J. Jiambbalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66:643-655.
DeFond, M. L., 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice and Theory 11:16-31.
DeFond, M. L., and J. Jiambalvo. 1993. Factors related to auditor-client disagreements over income-increasing accounting methods. Contemporary Accounting Research 9: 415-431.
DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17:145-176.
DeFond, M. L., and C. W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics 23:115-139.
DeFond, M. L., and K. Subramanyam. 1998. Auditor changes and discretionary accrual. Journal of Accounting and Economics 25:35-67.
DeFond, M. L., and J. R. Francis. 2005. Audit research after Sarbanes-Oxley. Auditing: A Journal of Practice & Theory 24:5-30.
Degeorge F., J. Patel and R. Zeckhauser 1999. Earnings management to exceed threshold. Journal of business 72:
Demers, E., and C. Wang. 2010. The Impact of Career Concerns on Accruals Based and Real Earnings Management, Working Paper, Naval Postgraduate School.
DeZoort, T., and S. E. Salterio. 2001. The effects of corporate governance experience and financial reporting and audit knowledge on audit committee members’’judgments. Auditing: A Journal of Practice & Theory 20:31-47.
Dhaliwal, D., V. Naiker, and F. Navissi. 2006. Audit committee financial expertise, corporate governance, and accruals quality: An empirical analysis. Working Paper. The University of Arizona.
Dunn, K., and B. Mayhew. 2004. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies 9:35-58.
Eisenberg, T., S. Sundgren, and M. Wells. 1998. Larger board Size and decreasing firm value in small firms. Journal of Financial Economics 48:35-54.
Ewert R., and A. Wagenhofer, 2005, Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review, 80:1101–1125.
Fama, E. and M. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26:301-326.
Fancis, J. R., and E. Wilson. 1988. Auditor changes: a joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63:663-682.
Felo, A. J., K. Srinivasany and S. A. Solieri. 2003. Audit committee characteristics and the perceived quality of financial reporting: an empirical analysis. Working paper
Fields, T., T. Lys, and L.Vincent. 2001. Empirical Research on Accounting Choice. Journal of Accounting and Economics 31:255-307.
Firth, M., and A Smith. 1992a. Selection of auditor firms by companies in the new issue market. Applied Economics 24:247-255.
Firth, M., and A. Smith. 1992b. The Accuracy of Profit Forecasts in Initial Public Offering Prospectuses. The Accounting and Business Research 22:239-247.
Friedlan, J.M., 1994. Accounting choice by issuers of initial Public offerings. Contemporary Accounting Research 11:1-13.
Fudengerg, D., and J. Tirole. 1995. A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy 103:75-93.
Fuller, J., and M. C. Jensen. 2002 Just say no to Wall Street. Journal of Applied Corporate Finance 14:41-46.
Gaver, J. J., K. M. Gaver, and J. R. Austin. 1995. Addition Evidence on Bunus Plans and Income Management. Journal of Accounting and Economics 3-28.
Gilson, S. C., Management Turnover and Financial Distress.1989.l Journal of Financial Economics 25:241-262.
Gompers, P., J. Ishii, and A. Metrick. 2003. Corporate governance and equity prices. Quarterly Journal of Economics 118:107-155.
Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40:3-73.
Greenspan, A. 2002. Federal Reserve Board’s Semiannual Monetary Policy Report to the Congress. Testimony before the Committee on Banking, Housing, and Urban Affairs, U.S. Senate, July 16. Washington, D.C.: Government Printing Office.
Griffin, P., A. Li, and D. Lont. 2009. Non-audit fees, audit tenure and auditor independence: Evidence from going concern opinions. Working paper, University of California, Davis
Gunny, K., 2009. The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Working Paper, University of Colorado.
Gupta, M., M. Pevzner, and C. Seethamraju. 2010. Implications of absorption costing for future firm performance and valuation. Contemporary Accounting Research 27:889-922
Habib, A. 2007. “Benchmark beating” as evidence of earnings management: Review of the literature. Working paper, Lincoln University.
Hagerman, R. L. and M. E. Zmijewski.1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics:1:141-161.
Hayn C., The information content of losses. 1995. Journal of Accounting and Economics 20:125-153.
Healy, P., 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7:85-107.
Healy, P., and K. Palepu. 1990. Effectiveness of accounting-based dividend covenants. Journal of Accounting and Economics 12:97-124.
Healy, P., and J.M Wahlen. 1999. A review of the earnings management literature and its implications for standard setting : Accounting Horizon 13:365-383.
Hepworth, S.R. 1953. Smoothing periodic income. The Accounting Review 28:32-39.
Herrmann, D., T. Inoue, and W.B. Thomas. 2003. The sale of assets to manage earnings in Japan. Journal of Accounting Research 41:89-108.
Hoitash, U., and R. Hoitash. 2009. Conflicting objectives within the Board：Evidence from Overlapping Audit and Compensation Committee Members, Group Decision and Negotiation 18:57-73.
Jackson, S. B. and W. E.Wilcox, 2000. Do managers grant sales price reductions to avoid losses and declines in earnings and sales? Quarterly Journal of Business and Economics 39:3-20.
Jensen, M., and W. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics 3:305-360.
Jensen, M., 1993. Presidential address: the modern industrial revolution, exit and the failure of internal control systems. Journal of Finance 48:8-20.
Jiang, W., L. Lee, and A. Anandarajan. 2008. The association between corporate governanc3e and earnings quality: Further evidence using the GOV-Score. Advances in Accounting, incorporating Advances in International Accounting 24:191-201.
Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29:193-228.
Kalbers, L. K., and T. Fogarty. 1993. Audit committee effective4ness: An empirical investigation of the contribution of power. Auditing: A Journal of Practice & Theory:24-29.
Klein, A. 2002a. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33:375-400.
Klein, A., 2002b. Economic determinants of audit independence. The Accounting Review 77:435-452.
Kim, B., L.L. Lisic, and M. Pevzner. 2010. Debt covenant slacks and real earnings management. Working paper, Georage Mason University.
Kinney Jr., W. R., and R. D. Martin.1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory 13:151-156.
Knechel, W. R., V. Naiker, and G. Pacheko, 2007. Does auditor industry specialization matter? Evidence from market reaction to auditor switches. Auditing: A Journal of Practice & Theory 26 :19-45.
Krishnan, G. 2003. Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17:
Krishnan, J., 2005. Audit committee quality and internal control: An empirical analysis. The Accounting Review 80, 649-678.
Kothari, S. P., A. J. Leone, and C.E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39:163-197.
Laux, C., and V. Laux. 2009. Board committees, CEO compensation, and earnings management. The Accounting Review 84:869-891.
Lennox, C. 1999. Are large auditors more accurate than small auditors? Accounting and Business Research 29: 217-227.
Lipton, M., J. Lorsch. 1992. A modest proposal for improved corporate governance. Business Lawyer 1:59-77.
Loughran, T. and J.Ritter. 1995. The new issues puzzle. Journal of Finance 50:23-51.
Matsunaga, S. R., and C. W. Park. 2001. The effect of missing a quarterly earnings benchmark on the CEO’s annual bonus. Working Paper, Lundquist College of Business, University of Oregon, and Hong Kong University of Science and Technology.
McAnally, M. L.; A. Srivastava; and C. Weaver., 2008. Executive stock options, missed earnings targets and earnings management. The Accounting Review 83:185-216.
McMullen, D. 1996. Audit committee performance: An investigation of the consequences associated with audit committees. Auditing: A Journal of Practice & Theory 15: 87-103.
Menon, K., J.D. Williams.1994.The use of audit committees for monitoring Journal of Accounting and Public Policy 13:121-139.
Moody’s Investors Service. 2006. Best practices in audit committee oversight of internal audit. Report Number: 99909.
Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review 62:358-377.
Nichols, D., and D. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research 72:385-406.
Osma, B. G. Board Independence and Real Earnings Management: The Case of R&D Expenditure. 2008. Corporate Governance 16:116-131.
Osma, B. G., and S.Young. 2009. R&D Expenditure and Earnings Targets. European Accounting Review 18:7-32.
Palmrose, Z., 1988. An Analysis of Auditor Litigation and Auditor Service Quality. The Accounting Review 63:55-73.
Peasnell, K.V., P. F. Pope, and S. Young. 2001. Board monitoring and earnings management: do outside directors influence abnormal accruals? Journal of Business Finance & Accounting 32:1311-1346.
Pincus, K., M. Rusbarsky, and J. Wong. 1989. Voluntary formation of corporate audit committees among NASDAQ firms. Journal of Accounting and Public Policy 8:239-265.
Pincus, M., and S. Rajgopal. 2002. The interaction between accrual management and hedging: evidence from oil and gas firms. Accounting Review 77:127-160.
Penman, S, and X. Zhang. 2002. Accounting conservatism, the quality of earnings, and stock returns. Accounting Review 77:237-264.
Perry, S. and R. Grinaker. 1994. Earnings expectations and discretionary research and development spending. Accounting Horizons 8:43-51.
Press, E. G., and J. B. Weintrop. 1990. Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice. Journal of Accounting and Economics 12:65-95.
Rahman, R.A., and F. H. M. Ali 2006. Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal 21:783-804.
Rangan, S., 1998 Earnings management and the performance of seasoned equity offerings. Journal of Financial Economics 50:101-122.
Reichelt, K.J., and D. Wang. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48 (3):647-686.
Romanus R. N., J. J. Maher, and D. M. Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons 22:389-413.
Rosenstein, S., and J. G. Wyatt. 1990. Outside direct5ors, board independence, and shareholder wealth. Journal of Financial Economics 26:175-191.
Ross, S.A., R. W. Westerfield, and J. Jaffe. 2005. Corporate Finance, 7th edition. McGraw Hill Irwin, New York.
Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42:335-370.
St. Pierre, K., and J. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountant. Accounting Review 59:242-263.
Subramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22, 249-282.
Sunder, S.2002. Theory of accounting and control. Cincinnati, Ohio: South-Western College Pub.
Sweeney, A. P. 1994. Debt Covenant Violations and Managers’ Accounting Responses. Journal of Accounting and Economics:281-308.
Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 71:289-315.
Teoh S. H., T. J. Wong and G. Rao 1998. Are accruals during initial public offerings, opportunistic? Review of Accounting studies 3:175-208.
Teoh, S. H., T. J. Wong, and I. Welch. 1998. Earnings management buyout offers. Journal of Finance 5:1935-1974.
Thomas, J.K., H., Zhang, 2002. Inventory changes and future return. Review of Accounting Studies 7:163-187.
Vafeas, N., 2005. Audit committees, boards, and the quality of reported earnings. Contemporary Accounting Research 22:1093-1122.
Visvanathan, G., 2008. Corporate governance and Real Earnings Management. Academy of Accounting and Financial Studies Journal 12:9-21.
Warfield, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics (20) 61-91.
Watts R. L., and J. L. Zimmerman.1978. Towards a positive theory of the determination of accounting of accounting standards. The Accounting Review 53:112-134.
Watts, R. L., and J. L. Zimmerman.1990. Possitive Accounting Theory: A Ten Year Perspective. The Accounting Review 65:131-156.
Weisbach, M. S. 1988. Outside directors and CEO turnover. Journal of Financial Economics 20:431-460.
Wild, J. J. 1996. The audit committee and earnings quality. Journal of Accounting Auditing and Finance 11: 247-287.
Xie, B., W. N. III. Davison, and P. J. DaDAlt. 2001. Earnings management and Corporate governance: The roles of the board and the audit committee. Journal of Corporate Finance 9:295-316.
Xu, R. Z., G. K. Taylor, and M. T. Dugan. 2007. Review of Real Earnings Management Literature. Journal of Accounting Literature 26:195-228.
Yermack, D., 1996. Higher market valuation of companies with a small board of directors. Journal of Financial Economics 40:185-211.
Yermack, D. 1997. Good timing: CEO stock option awards and company news announcements. Journal of Finance 52:449-477.
Zang, A. 2007. Evidence on the Tradeoff between Real Manipulation and Accrual Manipulation. Working paper, Hong Kong University of Science and Technology.
Zhang, Y., J. Zhou, and N. Zhou. 2007. Audit committee quality, auditor independence and internal control weaknesses. Journal of Accounting and Public Policy 26: 300-327.
Zheng, X., C. P. Cullinan. 2010. Compensation/ Audit committee overlap and the design of compensation systems. International Journal of Disclosure and Governance 7:136-156.