information, these results are likely to be of interest to accounting policy makers. …

information, these results are likely to be of interest to accounting policy makers.  …

professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by … restated due to accounting misstatements, this might serve as an explanation for a number of recent restatements. Furthermore …

professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by … restated due to accounting misstatements, this might serve as an explanation for a number of recent restatements. Furthermore …

for the dirty surplus accounting flows and how important they are in its explanation. Design/methodology/approach – It is … generally accepted that some country accounting rules allow some operations that can generate dirty surplus in the annual …, financial assets, debts and book value capture the dirty accounting flows. Research limitations/ implications – Working in …

for the dirty surplus accounting flows and how important they are in its explanation. Design/methodology/approach – It is … generally accepted that some country accounting rules allow some operations that can generate dirty surplus in the annual …, financial assets, debts and book value capture the dirty accounting flows. Research limitations/ implications – Working in …

Purpose – The purpose of this paper is to examine the value relevance of accounting information in cases of apparent … of key accounting information across samples of firms experiencing apparent audit failures with matched non-audit failure … firms. Findings – Accounting information is found to be less value relevant for firms experiencing apparent audit failures …

Purpose – The purpose of this paper is to examine the value relevance of accounting information in cases of apparent … of key accounting information across samples of firms experiencing apparent audit failures with matched non‐audit failure … firms. Findings – Accounting information is found to be less value relevant for firms experiencing apparent audit failures …