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Risk disclosure preceding negative outcomes : the effects of reporting critical audit matters on judgments of auditor liability
Brasel, Kelsey; Doxey, Marcus M.; Grenier, Jonathan H.; … - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1345-1362
Persistent link: https://www.econbiz.de/10011562608
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The effect of auditor reporting choice and audit committee oversight on management financial disclosures
Fuller, Stephen H.; Joe, Jennifer R.; Luippold, Benjamin L. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 239-274
Persistent link: https://www.econbiz.de/10012703019
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Do investors value higher financial reporting quality, and can expanded audit reports unlock this value?
Elliott, W. Brooke; Fanning, Kirsten; Peecher, Mark E. - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 141-165
Persistent link: https://www.econbiz.de/10012257832
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The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
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The unintended consequences of material weakness reporting on auditors' acceptance of aggressive client reporting
Bauer, Tim D.; Bucaro, Anthony C.; Estep, Cassandra - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 51-72
Persistent link: https://www.econbiz.de/10012297215
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Do high-quality auditors improve non-GAAP reporting?
Feng, Zhuoan; Francis, Jere R.; Shan, Yaowen; Taylor, … - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 215-250
Persistent link: https://www.econbiz.de/10014234223
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The effect of audit firm internal inspections on auditor effort and financial reporting quality
Aobdia, Daniel; Petacchi, Reining C. - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 1-29
Persistent link: https://www.econbiz.de/10014374953
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Non-price and price performance vesting provisions and CEO incentives
Core, John E.; Packard, Heidi A. - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 109-134
Persistent link: https://www.econbiz.de/10013503524
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The audit committee : management watchdog or personal friend of the CEO?
Bruynseels, Liesbeth; Cardinaels, Eddy - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 113-145
Persistent link: https://www.econbiz.de/10010256781
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Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?
Czerney, Keith; Schmidt, Jaime J.; Thompson, Anne M. - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2115-2149
Persistent link: https://www.econbiz.de/10010469145