{"id":"https://openalex.org/W2012041776","doi":"https://doi.org/10.2308/aud.1999.18.2.17","title":"The Role of Big 6 Auditors in the Credible Reporting of Accruals","display_name":"The Role of Big 6 Auditors in the Credible Reporting of Accruals","publication_year":1999,"publication_date":"1999-09-01","ids":{"openalex":"https://openalex.org/W2012041776","doi":"https://doi.org/10.2308/aud.1999.18.2.17","mag":"2012041776"},"language":"en","primary_location":{"id":"doi:10.2308/aud.1999.18.2.17","doi":"https://doi.org/10.2308/aud.1999.18.2.17","is_oa":false,"landing_page_url":"https://doi.org/10.2308/aud.1999.18.2.17","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice & Theory","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=147752","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071984957","display_name":"Jere R. Francis","orcid":"https://orcid.org/0000-0002-3273-4311","observed_orcids":["https://orcid.org/0000-0002-3273-4311"]},"institutions":[{"id":"https://openalex.org/I76835614","display_name":"University of Missouri","ror":"https://ror.org/02ymw8z06","country_code":"US","type":"education","lineage":["https://openalex.org/I76835614"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jere R. Francis","raw_affiliation_strings":["a University of Missouri\u2013Columbia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a University of Missouri\u2013Columbia","institution_ids":["https://openalex.org/I76835614"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5048107054","display_name":"Edward L. Maydew","orcid":"https://orcid.org/0000-0002-5403-1158","observed_orcids":["https://orcid.org/0000-0002-5403-1158"]},"institutions":[{"id":"https://openalex.org/I114027177","display_name":"University of North Carolina at Chapel Hill","ror":"https://ror.org/0130frc33","country_code":"US","type":"education","lineage":["https://openalex.org/I114027177"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Edward L. Maydew","raw_affiliation_strings":["b University of North Carolina at Chapel Hill","University of North Carolina at Chapel Hill"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"b University of North Carolina at Chapel Hill","institution_ids":["https://openalex.org/I114027177"]},{"raw_affiliation_string":"University of North Carolina at Chapel Hill","institution_ids":["https://openalex.org/I114027177"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108839182","display_name":"H. Charles Sparks","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I141472210","display_name":"University of Alaska Fairbanks","ror":"https://ror.org/01j7nq853","country_code":"US","type":"education","lineage":["https://openalex.org/I141472210"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"H. Charles Sparks","raw_affiliation_strings":["c University of Alaska Fairbanks","University of Alaska Fairbanks"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"c University of Alaska Fairbanks","institution_ids":["https://openalex.org/I141472210"]},{"raw_affiliation_string":"University of Alaska Fairbanks","institution_ids":["https://openalex.org/I141472210"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":61.5956,"has_fulltext":false,"cited_by_count":1409,"citation_normalized_percentile":{"value":0.99802496,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"18","issue":"2","first_page":"17","last_page":"34"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accruals","display_name":"accruals","score":0.8569999933242798},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.8769999742507935},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.8679999709129333},{"id":"https://openalex.org/keywords/auditor-choice","display_name":"auditor selection","score":0.45399999618530273}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.975598931312561},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7606042623519897},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7353653907775879},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7175964713096619},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7125700116157532},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6198140382766724},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.5589131712913513},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5044757127761841},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.4209396243095398},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22959476709365845},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0479411780834198},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.04641836881637573},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/aud.1999.18.2.17","doi":"https://doi.org/10.2308/aud.1999.18.2.17","is_oa":false,"landing_page_url":"https://doi.org/10.2308/aud.1999.18.2.17","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice & Theory","raw_type":"journal-article"},{"id":"mag:3125677428","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=147752","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:3125677428","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=147752","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W81724027","https://openalex.org/W561784013","https://openalex.org/W1569004996","https://openalex.org/W1569512328","https://openalex.org/W1904553393","https://openalex.org/W1968294966","https://openalex.org/W1986187321","https://openalex.org/W1990902467","https://openalex.org/W1997078307","https://openalex.org/W2013427125","https://openalex.org/W2021987479","https://openalex.org/W2022840860","https://openalex.org/W2030418145","https://openalex.org/W2030774206","https://openalex.org/W2048219031","https://openalex.org/W2048997388","https://openalex.org/W2049824812","https://openalex.org/W2055549572","https://openalex.org/W2090013642","https://openalex.org/W2090650059","https://openalex.org/W2092259714","https://openalex.org/W2113430743","https://openalex.org/W2117980095","https://openalex.org/W2170694901","https://openalex.org/W2321113091","https://openalex.org/W2322977851","https://openalex.org/W2324886542","https://openalex.org/W2327838336","https://openalex.org/W2331407295","https://openalex.org/W2752617332","https://openalex.org/W3122984618","https://openalex.org/W3125111241","https://openalex.org/W4206495155","https://openalex.org/W4229804319","https://openalex.org/W7136153405","https://openalex.org/W7136788408"],"related_works":["https://openalex.org/W2072939691","https://openalex.org/W2113430743","https://openalex.org/W3126086564","https://openalex.org/W2738378550","https://openalex.org/W1972387548","https://openalex.org/W995656828","https://openalex.org/W2040125617","https://openalex.org/W2128393066","https://openalex.org/W2142753186","https://openalex.org/W7098763781"],"abstract_inverted_index":{"This":[0,102],"study":[1],"investigates":[2],"if":[3],"the":[4,14,59,65],"use":[5],"of":[6,55,67,88,98,116],"a":[7,39,52,69],"Big":[8,40,70,107],"6":[9,41,71,108],"auditor":[10,42,72],"is":[11,73,104],"increasing":[12,74],"in":[13,75],"firm's":[15],"endogenous":[16,77],"propensity":[17,78],"to":[18,37,43],"generate":[19],"accruals.":[20,80,101,117],"High-accrual":[21],"firms":[22,57,84],"have":[23,34,85,95],"greater":[24],"scope":[25],"for":[26,79],"aggressive":[27,111],"and/or":[28],"opportunistic":[29,114],"earnings":[30,48],"management":[31],"and":[32,112],"therefore":[33],"an":[35],"incentive":[36],"hire":[38],"provide":[44],"assurance":[45],"that":[46,64],"reported":[47],"are":[49],"credible.":[50],"For":[51],"large":[53],"sample":[54],"NASDAQ":[56],"over":[58],"period":[60],"1975\u20131994":[61],"we":[62,91],"find":[63,93],"likelihood":[66],"using":[68],"firms'":[76],"Even":[81],"though":[82],"Big-6-audited":[83],"higher":[86],"levels":[87],"total":[89],"accruals,":[90],"also":[92],"they":[94],"lower":[96],"amounts":[97],"estimated":[99],"discretionary":[100],"finding":[103],"consistent":[105],"with":[106],"auditors":[109],"constraining":[110],"potentially":[113],"reporting":[115]},"counts_by_year":[{"year":2026,"cited_by_count":37},{"year":2025,"cited_by_count":37},{"year":2024,"cited_by_count":53},{"year":2023,"cited_by_count":59},{"year":2022,"cited_by_count":47},{"year":2021,"cited_by_count":56},{"year":2020,"cited_by_count":69},{"year":2019,"cited_by_count":68},{"year":2018,"cited_by_count":76},{"year":2017,"cited_by_count":77},{"year":2016,"cited_by_count":83},{"year":2015,"cited_by_count":74},{"year":2014,"cited_by_count":77},{"year":2013,"cited_by_count":71},{"year":2012,"cited_by_count":84}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2016-06-24T00:00:00"}