Mark L. DeFond
Mark L. DeFond
A. N. Mosich Chair of Accounting, University of Southern California
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The Effect of Audit Quality on Earnings Management*
CL Becker, ML DeFond, J Jiambalvo, KR Subramanyam
Contemporary accounting research 15 (1), 1-24, 1998
Debt covenant violation and manipulation of accruals
ML DeFond, J Jiambalvo
Journal of accounting and economics 17 (1-2), 145-176, 1994
A review of archival auditing research
M DeFond, J Zhang
Journal of accounting and economics 58 (2-3), 275-326, 2014
Do non–audit service fees impair auditor independence? Evidence from going concern audit opinions
ML DeFond, K Raghunandan, KR Subramanyam
Journal of accounting research 40 (4), 1247-1274, 2002
Does the market value financial expertise on audit committees of boards of directors?
ML DeFond, RN Hann, X Hu
Journal of accounting research 43 (2), 153-193, 2005
Auditor changes and discretionary accruals
ML DeFond, KR Subramanyam
Journal of accounting and Economics 25 (1), 35-67, 1998
Smoothing income in anticipation of future earnings
ML DeFond, CW Park
Journal of accounting and economics 23 (2), 115-139, 1997
Incidence and circumstances of accounting errors
ML DeFond, J Jiambalvo
Accounting review, 643-655, 1991
The association between changes in client firm agency costs and auditor switching
ML DeFond
Auditing 11 (1), 16, 1992
Audit research after sarbanes‐oxley
ML DeFond, JR Francis
Auditing: A journal of practice & theory 24 (s-1), 5-30, 2005
The impact of improved auditor independence on audit market concentration in China
ML DeFond, TJ Wong, S Li
Journal of accounting and economics 28 (3), 269-305, 1999
The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
M DeFond, X Hu, M Hung, S Li
Journal of accounting and economics 51 (3), 240-258, 2011
The reversal of abnormal accruals and the market valuation of earnings surprises
ML DeFond, CW Park
The accounting review 76 (3), 375-404, 2001
Auditor industry specialization and market segmentation: Evidence from Hong Kong
ML DeFond, JR Francis, TJ Wong
Auditing: A Journal of Practice & Theory 19 (1), 49-66, 2000
Home bias, foreign mutual fund holdings, and the voluntary adoption of international accounting standards
VM Covrig, ML Defond, M Hung
Journal of accounting research 45 (1), 41-70, 2007
Investor protection and the information content of annual earnings announcements: International evidence
M DeFond, M Hung, R Trezevant
Journal of Accounting and Economics 43 (1), 37-67, 2007
The effect of competition on CEO turnover
ML DeFond, CW Park
Journal of Accounting and Economics 27 (1), 35-56, 1999
An empirical analysis of analysts’ cash flow forecasts
ML DeFond, M Hung
Journal of accounting and economics 35 (1), 73-100, 2003
Investor protection and corporate governance: Evidence from worldwide CEO turnover
ML Defond, M Hung
Journal of Accounting Research 42 (2), 269-312, 2004
Factors related to auditor‐client disagreements over income‐increasing accounting methods
ML Defond, J Jiambalvo
Contemporary Accounting Research 9 (2), 415-431, 1993
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