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Goodwill impairment and audit effort
Ghosh, Aloke; Xing, Cunyu - In: Accounting horizons : a quarterly publication of the … 35 (2021) 4, pp. 83-103
Persistent link: https://www.econbiz.de/10012817192
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Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.; Kang, Tony; Kim, Sohyung; Lee, Cheol - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
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Capital structure, earnings management, and Sarbanes-Oxley : evidence from Canadian and US Firms
Carter, Kelly E. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 301-318
Persistent link: https://www.econbiz.de/10009766914
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Female auditors and accruals quality
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
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A wrench in the COGS : an analysis of the differences between cost of goods sold as reported in compustat and in the financial statements
Bostwick, Eric D.; Lambert, Sherwood Lane; Donelan, … - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 177-193
Persistent link: https://www.econbiz.de/10011508318
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Meeting-or-beating, earnings management, and investor sensitivity after the scandals
Byun, Sanghyuk; Roland-Luttecke, Kristin - In: Accounting horizons : a quarterly publication of the … 28 (2014) 4, pp. 847-867
Persistent link: https://www.econbiz.de/10010472924
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CEO origin and accrual-based earnings management
Kuang, Yu Flora; Qin, Bo; Wielhouwer, Jacco L. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 605-626
Persistent link: https://www.econbiz.de/10010424901
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Can external monitoring affect corporate financial reporting and disclosure? : evidence from earnings and expectations management
Liu, Alfred Zhu - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 529-559
Persistent link: https://www.econbiz.de/10010424908
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Are capitalized software development costs informative about audit risk?
Krishnan, Gopal; Wang, Changjiang - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 39-57
Persistent link: https://www.econbiz.de/10010425047
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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