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Stealth disclosure of accounting restatements
Files, Rebecca; Swanson, Edward P.; Tse, Senyo - In: The accounting review : a publication of the American … 84 (2009) 5, pp. 1495-1520
Persistent link: https://www.econbiz.de/10003897722
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Financial statement disaggregation decisions and auditors' tolerance for misstatement
Libby, Robert; Brown, Timothy J. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 641-665
Persistent link: https://www.econbiz.de/10009732822
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A theory of hard and soft information
Bertomeu, Jeremy; Marinovic, Iván - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10011482642
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Mandatory financial reporting and voluntary disclosure : the effect of mandatory IFRS adoption on management forecasts
Li, Xi; Yang, Holly I. - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 933-953
Persistent link: https://www.econbiz.de/10011504171
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A broader perspective on corporate social responsibility research in accounting
Moser, Donald V.; Martin, Patrick R. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 797-806
Persistent link: https://www.econbiz.de/10009565284
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Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients
Frankel, Richard M.; Kalay, Alon; Sadka, Gil; Zou, Yuan - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 215-238
Persistent link: https://www.econbiz.de/10012703017
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Do Type II subsequent events impair financial reporting quality?
Czerney, Keith; Schmidt, Jaime J.; Thompson, Anne M.; … - In: The accounting review : a publication of the American … 95 (2020) 6, pp. 97-123
Persistent link: https://www.econbiz.de/10012421489
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Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements
Kunz, Alexis H.; Staehle, Martin - In: The accounting review : a publication of the American … 95 (2020) 5, pp. 247-264
Persistent link: https://www.econbiz.de/10012320385
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Determinants and consequences of quantitative critical accounting estimate disclosures
Glendening, Matthew; Mauldin, Elaine G.; Shaw, Ken W. - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 189-218
Persistent link: https://www.econbiz.de/10012121932
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Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915