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The joint determination of audit fees, non-audit fees, and abnormal accruals
Antle, Rick; Gordon, Elizabeth; Narayanamoorthy, Ganapathi - In: Review of Quantitative Finance and Accounting 27 (2006) 3, pp. 235-266
determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal … knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic, 1984], the …
Persistent link: https://www.econbiz.de/10005701292
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Auditor independence, auditor specialisation and earnings management: further evidence from Singapore
Rusmin; Zahn, J-L.W. Mitchell Van Der; Tower, Greg; … - In: International Journal of Accounting, Auditing and … 3 (2006) 2, pp. 166-193
This study uses data from 298 Singapore publicly listed firms to examine the association between earnings management and two audit value attributes: auditor independence and auditor specialisation. We find firms engaging a specialist auditor had significantly lower levels of abnormal accruals...
Persistent link: https://www.econbiz.de/10008538707
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When organizations deinstitutionalize control practices : a multiple-case study of budget abandonment
Becker, Sebastian D. - 2015
Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved...
Persistent link: https://www.econbiz.de/10010499572
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How do investors perceive CEOs' style of sustainability reporting? : the adverse effect on cost of equity capital
Lopatta, Kerstin; Kaspereit, Thomas; Tideman, Sebastian A. - In: SSRN eLibrary (2018)
How do investors perceive CEOs' style of sustainability reporting? To answer this question, we connect the reporting style of CEOs with sustainability reporting and sustainability performance at firm level and analyze the joint effect of CEOs' reporting styles, sustainability reporting and...
Persistent link: https://www.econbiz.de/10012822388
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
,” then the researcher should question the research design strategy and whether correlated omitted variables, endogeneity, or …
Persistent link: https://www.econbiz.de/10010250808
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Asymmetric monitoring of quarterly financial statements by Big 4 auditors and the SEC's timely review requirement
Dee, Carol Callaway; Lulseged, Ayalew; Zhang, Tianming - In: Accounting horizons : a quarterly publication of the … 35 (2021) 4, pp. 63-81
Persistent link: https://www.econbiz.de/10012817179
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Idiosyncratic shocks to firm underlying economics and abnormal accruals
Owens, Edward L.; Wu, Joanna Shuang; Zimmerman, Jerold L. - In: The accounting review : a publication of the American … 92 (2017) 2, pp. 183-219
Persistent link: https://www.econbiz.de/10011674086
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Director reputation and earnings management : evidence from the British Honours System
Lawal, Tolulola - In: International journal of banking, accounting and … 13 (2023) 4, pp. 516-556
Persistent link: https://www.econbiz.de/10014435437
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A simple approach to better distinguish real earnings manipulation from strategy changes
Christensen, Theodore E.; Huffman, Adrienna; … - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 406-450
Persistent link: https://www.econbiz.de/10014289052
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Accounting information quality and systematic risk
Xing, Xuejing; Yan, Shan - In: Review of quantitative finance and accounting 52 (2019) 1, pp. 85-103
Persistent link: https://www.econbiz.de/10012171518