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An analysis of auditors' going-concern reporting accuracy in private firms
Hardies, Kris; Vandenhaute, Marie-Laure; Breesch, Diane - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 117-132
Persistent link: https://www.econbiz.de/10011979053
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Strategic timing of 8-K filings by privately owned firms
Brockbank, Bryan G.; Hennes, Karen M. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 163-182
Persistent link: https://www.econbiz.de/10011910563
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SOX after ten years : a multidisciplinary review
Coates, John C.; Srinivasan, Suraj - In: Accounting horizons : a quarterly publication of the … 28 (2014) 3, pp. 627-671
Persistent link: https://www.econbiz.de/10010424890
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Investor perceptions of government deregulation : evidence from Section 404 of the Sarbanes-Oxley Act
Hoffmann, Benjamin W.; Campbell, John L.; Smith, Jason - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 57-81
Persistent link: https://www.econbiz.de/10012695049
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Motivating compliance : firm respnse to mandatory disclosure policies
Boland, Colleen M.; Hogan, Chris E.; Johnson, Marilyn … - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 103-119
Persistent link: https://www.econbiz.de/10011906869
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Auditor independence in fact : research, regulatory, and practice implications drawn from experimental and archival research
Church, Bryan K.; Jenkins, J. Gregory; McCracken, Susan; … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 217-238
Persistent link: https://www.econbiz.de/10010515225
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Reflections on a decade of SOX 404(b) audit production and alternatives
Kinney, William R.; Martin, Roger Dean; Shepardson, Marcy L. - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 799-813
Persistent link: https://www.econbiz.de/10010244057
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PCAOB audit regulation a decade after SOX : where it stands and what the future holds
Palmrose, Zoe-Vonna - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 775-798
Persistent link: https://www.econbiz.de/10010244058
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How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environ...
Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Peytcheva, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 579-601
Persistent link: https://www.econbiz.de/10010199060
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Auditor and FASB responsibilities for representing underlying economics : what U.S. standards actually say
Palmrose, Zoe-Vonna; Kinney, William R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 83-90
Persistent link: https://www.econbiz.de/10011944073