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Do accounting and audit quality affect World Bank lending?
Lamoreaux, Phillip T.; Michas, Paul N.; Schultz, Wendy L. - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 703-738
Persistent link: https://www.econbiz.de/10010517082
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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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How much does IFRS cost? : IFRS adoption and audit fees
George, Emmanuel T. de; Ferguson, Colin B.; Spear, Nasser A. - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 429-462
Persistent link: https://www.econbiz.de/10009732838
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The impact of mandatory IFRS adoption on audit fees : theory and evidence
Kim, Jeong-bon; Liu, Xiaohong; Zheng, Liu Kong - In: The accounting review : a publication of the American … 87 (2012) 6, pp. 2061-2094
Persistent link: https://www.econbiz.de/10009689574
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Can reporting norms create a safe harbor? : jury verdicts against auditors under precise and imprecise accounting standards
Kadous, Kathryn; Mercer, Molly - In: The accounting review : a publication of the American … 87 (2012) 2, pp. 565-587
Persistent link: https://www.econbiz.de/10009540546
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Auditor task-specific expertise : the case of fair value accounting
Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
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The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.; Griffin, Jeremy B.; Zehms, Karla M. - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
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The impact of benchmark set composition on auditors' Level 3 fair value judgments
Bhattacharjee, Sudip; Moreno, Kimberly K.; Wright, Nicole S. - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 91-108
Persistent link: https://www.econbiz.de/10012134978
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Auditing challenging fair value measurements : evidence from the field
Cannon, Nathan H.; Bedard, Jean C. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 81-114
Persistent link: https://www.econbiz.de/10011741566
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Relative liability exposure for negligence and financial reporting quality : evidence from the audit interference rule
Mayberry, Michael A.; Park, Hyun Jong; Zhang, Wei - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 339-366
Persistent link: https://www.econbiz.de/10014632062