The DOI matches its Crossref record; 42 of the 42 references it cites were found in a registry or an index.
Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions
Open accessAbstract
This paper investigates auditors' assessments of earnings manipulation risk and corporate governance risk, and their planning and pricing decisions in the presence of these identified risks. To conduct this investigation, we use engagement partners' assessments of their existing clients made during the participating public accounting firm's client continuance risk assessment process. We find that auditors plan increased effort and billing rates for clients with earnings manipulation risk, and that the positive relationships between earnings manipulation risk and both effort and billing rates are greater for clients that also have heightened corporate governance risk. These findings provide evidence that auditors assess situations involving both an aggressive management and inadequate corporate governance, and that there is a relationship between those assessments and auditors' planning and pricing decisions.
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Cites
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A Review of the Earnings Management Literature and Its Implications for Standard Setting
Healy, P. M., & Wahlen, J. M. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.4.365 · Cited by 4,623
Audit committee, board of director characteristics, and earnings management
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The Effect of Audit Quality on Earnings Management*
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The Relation between Auditors' Fees for Nonaudit Services and Earnings Management
Frankel, R. M., Johnson, M. F., & Nelson, K. K. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.s-1.71 · Cited by 1,648
American Institute of Certified Public Accountants (AICPA)
(2018) · The Grants Register 2018 · doi:10.1007/978-1-349-94186-5_84 · Cited by 1,504
Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms
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Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
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Cited by
Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences*
COHEN, J., KRISHNAMOORTHY, G., & WRIGHT, A. (2010) · Contemporary Accounting Research · doi:10.1111/j.1911-3846.2010.01026.x · Cited by 486
Ceos On the Edge: Earnings Manipulation and Stock-Based Incentive Misalignment
Zhang, X., Bartol, K. M., Smith, K. G., Pfarrer, M. D., & Khanin, D. M. (2008) · Academy of Management Journal · doi:10.5465/amj.2008.31767230 · Cited by 256
External Verifiability of Accounting Information and Intangible Asset Transactions
Kim-Gina, J. (2018) · doi:10.2139/ssrn.3186175 · Cited by 7
Metadata
- Authors
- Bedard, J. C., & Johnstone, K. M.
- Venue
- The Accounting Review
- Publisher
- American Accounting Association
- Published
- 2004-04-01
- Volume
- 79
- Issue
- 2
- Pages
- 277-304
- ISSN
- 0001-4826 (ISSN-L)
- 1558-7967
- OpenAlex
- W2148010935
- Cited by
- 709
- References
- 42
- FWCI
- 49.56
- Type
- journal article
- Language
- en
- Open access
- green
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- Bedard, J. C., & Johnstone, K. M. (2004). Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions. The Accounting Review. https://doi.org/10.2308/accr.2004.79.2.277
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
