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The effect of lame duck auditors on management discretion : an empirical analysis
Cassell, Cory A.; Myers, Linda A.; Seidel, Timothy A.; … - In: Auditing : a journal of practice & theory 35 (2016) 3, pp. 51-73
Persistent link: https://www.econbiz.de/10011553054
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The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, Patrick; Freidank, Carl-Christian - In: European journal of law and economics 40 (2015) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10011473931
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Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era
Chen, Anthony; Duong, Hong; Ngo, Anh - In: Advances in accounting : a research annual 44 (2019), pp. 132-147
Persistent link: https://www.econbiz.de/10012064352
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Abschlussprüfer und Bilanzpolitik der Mandanten : Eine empirische Analyse des deutschen Prüfungsmarktes
Zimmermann, Ruth-Caroline (contributor) - 2008
Einführung -- Einführung -- Grundlagen der Unabhängigkeit und Bilanzpolitik -- Institutioneller Rahmen und Regulierung … der Unabhängigkeit -- Modelltheoretische Ergebnisse zur Unabhängigkeit -- Bilanzpolitik -- Bisherige empirische Ergebnisse … zur Unabhängigkeit und Bilanzpolitik -- Empirische Modelle zu Prüferhonoraren, Prüferunabhängigkeit und Bilanzpolitik …
Persistent link: https://www.econbiz.de/10013516959
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Abnormal audit fees and audit quality : Australian evidence
Hossain, Sarowar; Wang, Jenny Jing - In: Australian journal of management 48 (2023) 3, pp. 596-624
Persistent link: https://www.econbiz.de/10014326169
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Capital market liberalization and auditors' accounting adjustments : evidence from a quasi-experiment
Deng, Yingwen; Hope, Ole-Kristian; Wang, Cyndia; Zhang, Min - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 215-248
Persistent link: https://www.econbiz.de/10013166731
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Legal liability, government intervention, and auditor behavior : evidence from structural reform of audit firms in China
He, Ku; Pan, Xiaofei; Tian, Gary Gang - In: European accounting review 26 (2017) 1, pp. 61-95
Persistent link: https://www.econbiz.de/10011703337
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A cross-cultural study of guanxi and auditor independence in two economies : evidence from China and the United States
Law, Philip - In: Applied economics 49 (2017) 6, pp. 547-572
Persistent link: https://www.econbiz.de/10011810804
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The impact of risk disclosure overlaps on auditor liability : evidence from China
Gotti, Giorgio; Liu, Jiahe; Pérez, Rebeca; Yin, Xingqiang - In: Journal of international accounting research 23 (2024) 1, pp. 49-78
Persistent link: https://www.econbiz.de/10014507606
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Family firms, client importance, and auditor reporting behavior : evidence from China
Rahman, Md Jahidur; Zhu, Hongtao; Jiang, Xinyi - In: Meditari accountancy research 32 (2024) 2, pp. 543-578
Persistent link: https://www.econbiz.de/10014514092