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Auditor realignments accompanying implementation of SOX 404 ICFR reporting requirements
Ettredge, Michael L.; Heintz, James; Li, Chan; Scholz, Susan - In: Accounting horizons : a quarterly publication of the … 25 (2011) 1, pp. 17-39
Persistent link: https://www.econbiz.de/10009011769
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Staff Accounting Bulletin No. 108 disclosures : descriptive evidence from the revelation of accounting misstatements
Keune, Marsha B.; Johnstone, Karla M. - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 19-53
Persistent link: https://www.econbiz.de/10009523114
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Accounting restatements and the timeliness of disclosures
Badertscher, Brad A.; Burks, Jeffrey J. - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 609-629
Persistent link: https://www.econbiz.de/10009487885
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The quality of internal control over financial reporting in family firms
Bardhan, Indranil R.; Lin, Shu; Wu, Shu-Ling - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 41-60
Persistent link: https://www.econbiz.de/10010515270
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The economic consequences of disclosure quality under SFAS No. 131
Chen, Tsung-Kang; Liao, Yi-Ping - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10010515276
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The effects of internal audit report type and reporting relationship on internal auditors' risk judgments
Boyle, Douglas M.; DeZoort, F. Todd; Hermanson, Dana R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 695-718
Persistent link: https://www.econbiz.de/10011374517
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Does recent academic research support changes to audit reporting standards?
Bédard, Jean; Coram, Paul; Espahbodi, Reza; Mock, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 255-275
Persistent link: https://www.econbiz.de/10011508343
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Empirical evidence on repeat restatements
Files, Rebecca; Sharp, Nathan Y.; Thompson, Anne M. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 93-123
Persistent link: https://www.econbiz.de/10010425037
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Auditor tenure disclosure and shareholder ratification voting
Tanyi, Paul N.; Rama, Dasaratha V.; Raghunandan, K. - In: Accounting horizons : a quarterly publication of the … 35 (2021) 4, pp. 167-190
Persistent link: https://www.econbiz.de/10012817424
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Auditors' responses to classification shifting : evidence from U.S. firms
Dao, Mai; Xu, Hongkang; Pham, Trung - In: Accounting horizons : a quarterly publication of the … 36 (2022) 1, pp. 25-48
Persistent link: https://www.econbiz.de/10013252470