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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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Auditing and internal controls for offshored accounting processes : a research agenda
Mohapatra, Partha; El-Mahdy, Dina Faisal; Li, Xu - In: International journal of accounting and information … 23 (2015) 4, pp. 310-326
Persistent link: https://www.econbiz.de/10011437919
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 2, pp. 138-159
Persistent link: https://www.econbiz.de/10011438688
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Antecedents of double-entry bookkeeping and Buddhist Temple Accounting
Liyanarachchi, Gregory Asoka - In: Accounting history : journal of the Accounting History … 20 (2015) 1, pp. 85-106
Persistent link: https://www.econbiz.de/10011440845
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A fine education but no "bluestocking" : Harriett Amies, pioneer female accounting professional
Hronsky, Jane J. F.; Burrows, Geoffrey H.; Cobbin, … - In: Accounting history : journal of the Accounting History … 20 (2015) 2, pp. 118-137
Persistent link: https://www.econbiz.de/10011440850
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A history of professional accounting societies in St. Petersburg
Sokolov, Viatcheslav - In: Accounting history : journal of the Accounting History … 20 (2015) 3, pp. 375-395
Persistent link: https://www.econbiz.de/10011440868
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Audit committee diligence around initial audit engagement
Kalelkar, Rachana - In: Advances in accounting : a research annual 33 (2016), pp. 59-67
Persistent link: https://www.econbiz.de/10011531211
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Attracting millennials : legitimacy management and bottom-up socialization processes within accounting firms
Durocher, Sylvain; Bujaki, Merridee; Brouard, François - In: Critical perspectives on accounting : an international … 39 (2016), pp. 1-24
Persistent link: https://www.econbiz.de/10011547885
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Do accounting faculty characteristics impact CPA exam performance? : an investigation of nearly 700,000 examination
Bline, Dennis M.; Perreault, Stephen; Zheng, Xiaochuan - In: Issues in accounting education 31 (2016) 3, pp. 291-300
Persistent link: https://www.econbiz.de/10011551912
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Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325