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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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Regulating the market for audit services : a game theoretic approach
Eleftheriou, Konstantinos; Komarev, Iliya; Klumpes, … - In: Abacus : a journal of accounting, finance and business … 59 (2023) 3, pp. 697-734
Persistent link: https://www.econbiz.de/10014443566
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The contextual nature of the association between managerial ability and audit fees
Li, Yutao; Luo, Yan - In: Review of accounting & finance 16 (2017) 1, pp. 2-20
Persistent link: https://www.econbiz.de/10011661847
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The market for liars : reputation and auditor honesty
McLennan, Andrew; Park, In-Uck - In: International journal of economic theory 12 (2016) 1, pp. 49-66
Persistent link: https://www.econbiz.de/10011441023
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Barbados Spirits Inc.
Kalesnikoff, Douglas K. S. - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 4, pp. 334-339
Persistent link: https://www.econbiz.de/10011441556
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Auditor-provided tax services and long-term tax avoidance
Hogan, Brian; Noga, Tracy - In: Review of accounting & finance 14 (2015) 3, pp. 285-305
Persistent link: https://www.econbiz.de/10011443325
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Audit down but not out
Grayston, Claire - In: International journal of auditing : IJA 26 (2022) 1, pp. 8-11
Persistent link: https://www.econbiz.de/10013162903
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When no one is watching : reflections on trust and transparency in auditing
Ghandar, Amir - In: International journal of auditing : IJA 26 (2022) 1, pp. 37-40
Persistent link: https://www.econbiz.de/10013162978
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The information game
Bowen, Robert M.; Jollineau, S. Jane; Pfeiffer, Glenn M. - In: Issues in accounting education 36 (2021) 1, pp. 35-41
Persistent link: https://www.econbiz.de/10012516906
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The impact of cybersecurity risk management examinations and cybersecurity incidents on investor perceptions and decisions
Perols, Rebecca R.; Murthy, Uday S. - In: Auditing : a journal of practice & theory 40 (2021) 1, pp. 73-89
Persistent link: https://www.econbiz.de/10012516953