Does audit regulation improve the underlying information used by managers? : evidence from PCAOB inspection access and management forecast accuracy
Year of publication: |
2023
|
---|---|
Authors: | Christensen, Brant E. ; Lei, Lijun ; Shu, Sydney Qing ; Thomas, Wayne B. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 106.2023, p. 1-18
|
Subject: | Audit regulation | Management forecast accuracy | PCAOB international inspection | Voluntary disclosure | Regulierung | Regulation | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Prognoseverfahren | Forecasting model |
-
Mandatory internal control audits and management earnings forecast
Xia, Yanchun, (2024)
-
Brunelli, Sandro, (2021)
-
The value of mandatory certification : a real effects perspective
Jiang, Xu, (2023)
- More ...
-
Managerial Equity Holdings and Income Smoothing Incentives
Shu, Sydney Qing, (2017)
-
Managerial equity holdings and income smoothing incentives
Shu, Sydney Qing, (2019)
-
Social media adoption and corporate disclosure
Zhou, Mi Jamie, (2015)
- More ...