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The effect of fair value accounting on the performance evaluation role of earnings
DeFond, Mark L.; Hu, Jinshuai; Hung, Mingyi; Li, Siqi - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-23
Persistent link: https://www.econbiz.de/10012494832
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Discussion of "the effect of fair value accounting on the performance evaluation role of earnings"
Zhang, Ivy Xiying; Zhang, Yong - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-5
Persistent link: https://www.econbiz.de/10012494834
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Reflections on the 20-year anniversary of worldwide ifrs adoption
Cascino, Stefano; Daske, Holger; DeFond, Mark L.; … - In: Journal of international accounting research 22 (2023) 3, pp. 85-96
Persistent link: https://www.econbiz.de/10014431285
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Auditor and FASB responsibilities for representing underlying economics : what U.S. standards actually say
Palmrose, Zoe-Vonna; Kinney, William R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 83-90
Persistent link: https://www.econbiz.de/10011944073
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Client conservatism and auditor-client contracting
DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98
Persistent link: https://www.econbiz.de/10011482675
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Annual report and editorial commentary for the accounting review
DeFond, Mark L. - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2603-2638
Persistent link: https://www.econbiz.de/10011414556
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Auditing research using Chinese data : what's next?
DeFond, Mark L.; Zhang, Fan; Zhang, Jieying - In: Accounting and business research 51 (2021) 6/7, pp. 622-635
Persistent link: https://www.econbiz.de/10012803970
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The primacy of fair presentation : evidence from PCAOB standards, federal legislation, and the courts
DeFond, Mark L.; Lennox, Clive; Zhang, Jieying - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 91-100
Persistent link: https://www.econbiz.de/10011944074
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Why accounting matters : evidence from accounting's "big bang"
DeFond, Mark L. - In: Journal of international accounting research 18 (2019) 3, pp. 87-96
Persistent link: https://www.econbiz.de/10012212939
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Do client characteristics really drive the Big N audit quality effect? : new evidence from propensity score matching
DeFond, Mark L.; Erkens, David H.; Zhang, Jieying - In: Management science : journal of the Institute for … 63 (2017) 11, pp. 3628-3649
Persistent link: https://www.econbiz.de/10011772494