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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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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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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
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Comment and response to "do client characteristics really drive the Big N audit quality effect? : new evidence from propensity score matching" by Mark DeFond, David H. Erkens, and...
Lawrence, Alastair; Minutti-Meza, Miguel; Zhang, Ping - In: Management science : journal of the Institute for … 63 (2017) 11, pp. 3650-3653
Persistent link: https://www.econbiz.de/10011772497
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Do PCAOB inspections improve the quality of internal control audits?
DeFond, Mark L.; Lennox, Clive - In: Journal of accounting research 55 (2017) 3, pp. 591-627
Persistent link: https://www.econbiz.de/10011706280