Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Evidence on Contagion in Earnings Management

The Accounting Review (2015) 90 (6): 2337–2373.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
Online external attention vicariously monitors real earnings management along interlocking directors
  • Jing Zhang
  • Yuan Feng
  • Zhongwei Xia
International Review of Economics & Finance (2025) 98: 103902.
How regulatory penalties mitigate financial fraud contagion within director networks: the mediating effect of auditors and independent directors
  • Yixuan Kang
  • Yanyan Ma
  • Fusheng Wang
Kybernetes (2025)
Do non‐controlling blockholders with common ownership monitor controlling shareholders effectively? Evidence from China
  • Kai Wang
  • Lihong Wang
International Review of Finance (2025) 25 (1)
Are common directors guilty of corporate fraud contagion from the customer side?
  • Yifan Zhan
  • Tian Xiao
  • Tiantian Zhang
  • Wai Kin Leung
  • Hing Kai Chan
International Journal of Operations & Production Management (2025) 45 (3): 807.
Peer effects of internationalization for engineering news-record contractors: evidence from Chinese contractors
  • Yanliang Niu
  • Renjie Zhang
  • Guangdong Wu
  • Qianwen Zhou
Engineering, Construction and Architectural Management (2025) 32 (1): 454.
Investor Perceptions of the Corporate Alternative Minimum Tax
  • Fabio B. Gaertner
  • Jeffrey L. Hoopes
  • Stacie O. Kelley
  • Max Pflitsch
Management Science (2025)
Brokerage firms in FINRA's spotlight
  • Liwen Ling
  • Kam Fong Chan
  • Yuanji Wen
SSRN Electronic Journal (2025)
The Governance Effect of Financial Reporting Inquiry Letters on Major Shareholder Expropriation: Evidence From Chinese Listed Companies
  • Shimin Sun
  • Jie Zhao
  • Meng Jiao
  • Yongheng Wang
Managerial and Decision Economics (2025)
A new holistic approach to preventing accounting fraud in the non-profit organisation (NPO) sector: some propositions and research agenda
  • Khanh Nguyen
  • John Sands
  • Karen Trimmer
Journal of Accounting Literature (2025)
Do green bond issuers walk the talk? Exploring the alignment between green bond issuance and subsequent green investment
  • Ling He
  • Peng-Fei Dai
  • Shiyang Hu
  • Shengdao Gan
International Review of Economics & Finance (2024) 94: 103366.
Spillover Effects of Financial Reporting Fraud on Peers: An SEC Enforcement Perspective
  • Annika Bonrath
  • Marc Eulerich
  • Benjamin Fligge
SSRN Electronic Journal (2024)
The role of Big 4 auditors in mitigating climate risk: evidence from earnings conference call-based climate risk
  • Hafiz Hoque
  • Saadia Irfan
SSRN Electronic Journal (2024)
Compensation peer effects of corporate social responsibility
  • Yuyuan Chang
  • Nicolai J. Foss
  • Shuping Li
  • Jing Xie
Journal of Corporate Finance (2024) 89: 102679.
DOES ANALYST COVERAGE PUT PRESSURE ON FIRMS TO INNOVATE? A STUDY BASED ON THE PERSPECTIVE OF PEER EFFECTS
  • YIRAN CHEN
  • ZHICHUN WANG
  • SHAOPENG CAO
International Journal of Innovation Management (2024) 28 (07n08)
Does Accounting Information Identify Bubbles for Fama? Evidence from Accruals
  • Salman Arif
  • Edward Sul
SSRN Electronic Journal (2024)
Sequential Reporting Bias
  • Cyrus Aghamolla
  • Ilan Guttman
  • Evgeny Petrov
The Accounting Review (2024) 99 (5): 1.
Information Complementarities and the Dynamics of Transparency Shock Spillovers
  • SHANTANU BANERJEE
  • SUDIPTO DASGUPTA
  • RUI SHI
  • JIALI YAN
Journal of Accounting Research (2024) 62 (1): 55.
Accounting for the middle: motivations, extent, and limitations of middle managers’ earnings management
  • Sebastian Wagener
Journal of Business Economics (2024) 94 (2): 225.
Local peers and corporate reporting behavior
  • Jere R. Francis
  • Nargess M. Golshan
  • Inder K. Khurana
Journal of Accounting and Public Policy (2024) 43: 107174.
Corporate fraud and industry peer effects on IPO underpricing
  • Darshana Palkar
International Journal of Managerial Finance (2024) 20 (2): 334.
Director Liability Protection and the Quality of Independent Directors
  • Ronald W. Masulis
  • Sichen Shen
  • Hong Zou
Management Science (2024)
Spatial–temporal evolution and peer effects of urban green development efficiency in China
  • Jialiang Zhou
  • Mingchun Zhong
Scientific Reports (2024) 14 (1)
The peer effects of resident stock market participation: Evidence from 2019 CHFS
  • Zhijian Lin
  • Manyu Kong
  • Guoli Li
  • Xin Wang
  • Wajid Khan
PLOS ONE (2024) 19 (4): e0298894.
Do customers’ financial restatements affect how auditors respond to their suppliers? Evidence from China
  • Sujie Hu
  • Yuting Qian
  • Sumin Hu
Managerial Auditing Journal (2024) 39 (3): 294.
The contagion effect of overconfidence in business group
  • Peng Gao
  • Marek Vochozka
  • Siqian Niu
International Review of Financial Analysis (2024) 91: 102989.
The Role of Audit Committee Interlocks in the Dissemination and Contagion of Accrual-Based and Real Earnings Management
  • Ravi Dharwadkar
  • David Harris
  • Linna Shi
  • Nan Zhou
Journal of Accounting, Auditing & Finance (2024)
Bond default risk transmission through a common underwriter: evidence from China
  • Chunqiang Zhang
  • Tingyuan Zhu
  • Xi Gao
  • Kam C. Chan
  • Xiaojun Chen
The European Journal of Finance (2024) 30 (12): 1345.
Does industry co-location improve corporate information environment?
  • Jeff P Boone
  • Tae G Kang
  • Sung-Jin Park
BRQ Business Research Quarterly (2024)
Following the crowd? Peer influence on voluntary bank audits
  • Matthew J. Beck
  • Nathan G. Lundstrom
  • Sarah B. Stuber
Contemporary Accounting Research (2024) 41 (2): 914.
Learning from Failures of Co-owned Firms: Common Ownership and Information Disclosure Fraud
  • Ziwei Wang
  • Chunfeng Wang
  • Zhenming Fang
Journal of Business Ethics (2024) 195 (1): 95.
Measurement error, fixed effects, and false positives in accounting research
  • Jared Jennings
  • Jung Min Kim
  • Joshua Lee
  • Daniel Taylor
Review of Accounting Studies (2024) 29 (2): 959.
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards
  • Li Fang
  • Jeffrey Pittman
  • Yinqi Zhang
  • Yuping Zhao
Auditing: A Journal of Practice & Theory (2024) 43 (3): 107.
Do high-profile investigations of corruption deter corruption in non-targeted firms: indirect evidence from reductions in real earnings management
  • Dirlei Luis Da Silva Junior
  • André Aroldo Freitas De Moura
  • Samuel Tiras
Review of Quantitative Finance and Accounting (2024)
Fraud Power Laws
  • EDWIGE CHEYNEL
  • DAVIDE CIANCIARUSO
  • FRANK S. ZHOU
Journal of Accounting Research (2024) 62 (3): 833.
Earnings management in local government healthcare reporting: Financial distress vs. peer influence?
  • Jaana Kettunen
  • Pasi Leppänen
  • Hannu Ojala
  • Jani Saastamoinen
The British Accounting Review 101529.
Can comment letters impact excess perks? Evidence from China
  • Yun Hong
  • Youfu Yao
International Review of Financial Analysis (2024) 91: 102943.
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness
  • Fuzhao Zhou
  • Yinjie Shen
  • Terence Pitre
Accounting Horizons (2024) 38 (3): 171.
Do manager networks affect the efficiency of capital markets? Empirical research based on social network theory
  • Yifan Wang
  • Chongyan Cao
Borsa Istanbul Review (2024) 24 (3): 494.
CSR spillover effects of corporate M&As by U.S. Acquirers
  • Grace Il-Joo Kang
  • He Soung Ahn
Industry and Innovation (2024) 31 (7): 832.
The secret of imitating wrongdoing: Accidental or deliberate
  • Fengwen Chen
  • Bing Wang
  • Wei Wang
  • Chen Hu
Research in International Business and Finance (2024) 69: 102279.
Do Peer Revenue Restatements Still Generate Contagion?
  • Melissa Fay Lewis-Western
  • Timothy A. Seidel
  • Michael S. Wilkins
SSRN Electronic Journal (2024)
Tension in Financial Reporting: Reacting to a Peer Bankruptcy Announcement
  • Mahmoud Delshadi
  • Ahmad Hammami
  • Michel Magnan
Journal of Accounting, Auditing & Finance (2024)
Industry and regional peer effects on company innovation
  • Xingquan Yang
  • Feng Li
  • Ying Liu
Finance Research Letters (2024) 67: 105719.
Peer-Specific Knowledge and Peer Group Properties in Relative Performance Evaluation
  • Chung-Yu Hung
  • Zhenyang Shi
Journal of Management Accounting Research (2024) 36 (1): 173.
Spillover effects of credit default swaps on corporate disclosure along the supply chain
  • Matthew Cedergren
  • Ting Luo
  • Jing Wu
  • Jianqiao Yu
  • Yue Zhang
Review of Quantitative Finance and Accounting (2024)
Peer Effects in Investment: Evidence from Early-tenure CEOs
  • Hyungjin Cho
  • Ahrum Choi
  • Taejin Jung
European Accounting Review 1.
Rounding of earnings per share and managerial insider selling
  • Robert Kim
  • Yong Gyu Lee
  • Gerald J. Lobo
Asia-Pacific Journal of Accounting & Economics (2024) 31 (1): 96.
Enforcement Waves and Spillovers
  • Hae Mi Choi
  • Jonathan M. Karpoff
  • Xiaoxia Lou
  • Gerald S. Martin
Management Science (2024) 70 (2): 834.
Does accounting information identify bubbles for Fama? Evidence from accruals
  • Salman Arif
  • Edward Sul
Journal of Accounting and Economics (2024) 78 (2-3): 101711.
Takeover Threats, Job Security Concerns, and Earnings Management
  • Edward S. Sul
The Accounting Review (2024) 99 (3): 451.
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept