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The effect of audit committee industry expertise on monitoring the financial reporting process
Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273
Persistent link: https://www.econbiz.de/10010256761
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When does the internal audit function enhance audit committee effectiveness?
Jaggi, Jacob - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 329-359
Persistent link: https://www.econbiz.de/10014290329
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Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods
Cohen, Daniel A.; Dey, Aiyesha; Lys, Thomas - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 757-787
Persistent link: https://www.econbiz.de/10003730418
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Corporate governance and internal control over financial reporting : a comparison of regulatory regimes
Hoitash, Udi; Hoitash, Rani; Bedard, Jean C. - In: The accounting review : a publication of the American … 84 (2009) 3, pp. 839-867
Persistent link: https://www.econbiz.de/10003860119
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Information content of insider trades before and after the Sarbanes-Oxley Act
Brochet, François - In: The accounting review : a publication of the American … 85 (2010) 2, pp. 419-446
Persistent link: https://www.econbiz.de/10003970628
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Internal control disclosures, monitoring, and the cost of debt
Dhaliwal, Dan S.; Hogan, Christopher; Trezevant, Robert; … - In: The accounting review : a publication of the American … 86 (2011) 4, pp. 1131-1156
Persistent link: https://www.econbiz.de/10009297062
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Executive equity risk-taking incentives and audit pricing
Chen, Yangyang; Gul, Ferdinand A.; Veeraraghavan, Madhu; … - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2205-2234
Persistent link: https://www.econbiz.de/10011414452
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Evidence on contagion in earnings management
Kedia, Simi; Koh, Kevin; Rajgopal, Shivaram - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2337-2373
Persistent link: https://www.econbiz.de/10011414462
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Accounting manipulation, peer pressure, and internal control
Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 127-151
Persistent link: https://www.econbiz.de/10012015060
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Does public company accounting oversight board regulatory enforcement deter low-quality audits?
Lamoreaux, Phillip T.; Mowchan, Michael; Zhang, Wei - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 335-366
Persistent link: https://www.econbiz.de/10014303166