1 Hope, O. K., "Third-party consequences of short-selling threats: The case of auditor behavior" 63 (63): 479-498, 2017
2 Ivković, Z., "The timing and value of forecast and recommendation revisions" 73 (73): 433-463, 2004
3 Greiner, A., "The relationship between aggressive real earnings management and current and future audit fees" 36 (36): 85-107, 2017
4 Pownall, G., "The information intermediary role of short sellers" 80 (80): 941-966, 2005
5 Thornock, J., "The effects of dividend taxation on short selling and market quality" 88 (88): 1833-1856, 2013
6 McInnis, J., "The effect of cash flow forecasts on accrual quality and benchmark beating" 51 (51): 219-239, 2011
7 He, J., "The dark side of analyst coverage : The case of innovation" 109 (109): 856-878, 2013
8 Heninger, W. G., "The association between auditor litigation and abnormal accruals" 76 (76): 111-126, 2001
9 Chan, K., "Stock price synchronicity and analyst coverage in emerging markets" 80 (80): 115-147, 2006
10 R. G., "Short-sellers, fundamental analysis, and stock returns" 61 (61): 77-106, 2001
1 Hope, O. K., "Third-party consequences of short-selling threats: The case of auditor behavior" 63 (63): 479-498, 2017
2 Ivković, Z., "The timing and value of forecast and recommendation revisions" 73 (73): 433-463, 2004
3 Greiner, A., "The relationship between aggressive real earnings management and current and future audit fees" 36 (36): 85-107, 2017
4 Pownall, G., "The information intermediary role of short sellers" 80 (80): 941-966, 2005
5 Thornock, J., "The effects of dividend taxation on short selling and market quality" 88 (88): 1833-1856, 2013
6 McInnis, J., "The effect of cash flow forecasts on accrual quality and benchmark beating" 51 (51): 219-239, 2011
7 He, J., "The dark side of analyst coverage : The case of innovation" 109 (109): 856-878, 2013
8 Heninger, W. G., "The association between auditor litigation and abnormal accruals" 76 (76): 111-126, 2001
9 Chan, K., "Stock price synchronicity and analyst coverage in emerging markets" 80 (80): 115-147, 2006
10 R. G., "Short-sellers, fundamental analysis, and stock returns" 61 (61): 77-106, 2001
11 Engelberg, J. E., "Short-Selling Risk" 73 (73): 755-786, 2018
12 Beber, A., "Short-Selling Bans Around the World : Evidence from the 2007-09 Crisis" 68 (68): 343-381, 2013
13 Asquith, P., "Short interest, institutional ownership, and stock returns" 78 (78): 243-276, 2005
14 Callen, J. L., "Short interest and stock price crash risk" 60 : 181-194, 2015
15 Fang, V. W., "Short Selling and Earnings Management : A Controlled Experiment Source" 71 (71): 1251-1293, 2016
16 Karpoff, J. M., "Short Sellers and Financial Misconduct" 65 (65): 1879-1913, 2010
17 Cassell, C. A., "Short Interest as a Signal of Audit Risk" 28 (28): 1278-1297, 2011
18 Kim, Y., "Real activities manipulation and auditors’ client-retention decisions" 89 (89): 367-401, 2014
19 Ghosh, A., "Pricing of Initial Audit Engagements by Large and Small Audit Firms" 23 (23): 333-368, 2006
20 Kothari, S. P., "Performance matched discretionary accrual measures" 39 (39): 163-197, 2005
21 Houston, R. W., "Nonlitigation risk and pricing audit services" 24 (24): 37-53, 2005
22 Griffin, J. M., "Momentum Investing and Business Cycle Risk : Evidence from Pole to Pole" 58 (58): 2515-2547, 2003
23 Chui, A. C. W., "Individualism and momentum around the world" 65 (65): 361-392, 2010
24 Amin, K., "Going concern opinion and cost of equity" 33 (33): 1-40, 2014
25 Barron, O. E., "Earnings surprises that motivate analysts to reduce average forecast error" 83 (83): 303-325, 2008
26 Park, K. E., "Earnings quality and short selling: Evidence from real earnings management in the United States" 44 (44): 1214-1240, 2017
27 Bedard, J. C., "Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions" 79 (79): 277-304, 2004
28 Abbott, L. J., "Earnings management, litigation risk, and asymmetric audit fee responses" 25 (25): 85-98, 2006
29 Jones, J. J., "Earnings Management During Import Relief Investigations" 29 (29): 193-, 1991
30 Meng, Q., "Does short selling affect a firm’s financial constraints" 60 : 101531-, 2020
31 Desai, H., "Do short sellers target firms with poor earnings quality? Evidence from earnings restatements" 11 (11): 71-90, 2006
32 Bradshaw, M. T., "Do analysts and auditors use information in accruals" 39 (39): 45-74, 2001
33 Bartov, E., "Discretionary-accruals models and audit qualifications" 30 (30): 421-452, 2000
34 Dechow, P. M., "Detecting Earnings Management" 70 (70): 193-225, 1995
35 Yang, R., "Corporate Risk Disclosure and Audit Fee : A Text Mining Approach" 27 (27): 583-594, 2018
36 Krishnan, G. V., "Client risk management : A pecking order analysis of auditor response to upward earnings management risk" 32 (32): 147-169, 2013
37 Dechow, P. M., "Causes and consequences of earnings manipulation : An analysis of firms subject to enforcement actions by the SEC" 13 (13): 1-36, 1996
38 Efendi, J., "Can Short Sellers Anticipate Accounting Restatements?" University of Texas at Arling 2011
39 Francis, J. R., "Big 4 Office Size and Audit Quality" 84 (84): 1521-1552, 2009
40 Hong, H., "Bad news travels slowly : Size, analyst coverage, and the profitability of momentum strategies" 55 (55): 265-295, 2000
41 Bell, T. B., "Auditors’ perceived business risk and audit fees : Analysis and evidence" 39 (39): 35-43, 2001
42 Choi, J. H., "Audit pricing, legal liability regimes, and big 4 premiums : Theory and cross-country evidence" 25 (25): 55-99, 2008
43 Bronson, S. N., "Audit Fee Differential, Audit Effort, and Litigation Risk : An Examination of ADR Firms" 34 (34): 83-117, 2017
44 Yu, F., "Analyst coverage and earnings management" 88 (88): 245-271, 2008
45 Francis, J. R., "Accounting Accruals and Auditor Reporting Conservatism" 16 (16): 135-165, 1999
46 DeFond, M., "A Review of Archival Auditing Research" 58 (58): 275-326, 2014