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Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden; Williams, Brian M. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
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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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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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Do the FASB's standards add shareholder value?
Khan, Urooj; Li, Bin; Rajgopal, Shivaram; … - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 209-247
Persistent link: https://www.econbiz.de/10011858929
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Joint effects of principles-based versus rules-based standards and auditor type in constraining financial managers's aggressive reporting
Jamal, Karim; Tan Hun Tong - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1325-1346
Persistent link: https://www.econbiz.de/10008652262
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The effects of critical audit matter paragraphs and accounting standard precision on auditor liability
Gimbar, Christine; Hansen, Bowe; Ozlanski, Michael E. - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1629-1646
Persistent link: https://www.econbiz.de/10011621128
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Does internal audit function quality deter management misconduct?
Ege, Matthew S. - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 495-527
Persistent link: https://www.econbiz.de/10010517105
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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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Determinants and market consequences of auditor dismissals after accounting restatements
Hennes, Karen M.; Leone, Andrew J.; Miller, Brian P. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1051-1082
Persistent link: https://www.econbiz.de/10010407937