Earnings announcement delays and implications for the auditor-client relationship
Year of publication: |
2023
|
---|---|
Authors: | Chapman, Kimball ; Drake, Michael S. ; Schroeder, Joseph H. ; Seidel, Timothy |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 1, p. 45-90
|
Subject: | Audit efficiency | Audit quality | Auditor dismissal | Auditor realignment | Earnings announcement delays | Financial reporting timeliness | Wirtschaftsprüfung | Financial audit | Ankündigungseffekt | Announcement effect | Dienstleistungsqualität | Service quality | Gewinnprognose | Earnings announcement | Gewinn | Profit | Bilanzpolitik | Accounting policy | Börsenkurs | Share price |
-
The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H., (2016)
-
Relationship between income smoothing and earnings announcement
Palupi, Agustin, (2022)
-
Kim, Pureum, (2019)
- More ...
-
Earnings Announcement Delays and Implications for the Auditor-Client Relationship
Chapman, Kimball, (2021)
-
The influence of turnover among other top executives on financial reporting risk
Bills, Kenneth L., (2024)
-
Do auditors' incentives affect materiality assessments of prior-period misstatements?
Christensen, Brant E., (2022)
- More ...