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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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Client conservatism and auditor-client contracting
DeFond, Mark L.; Lim, Chee Yeow; Zang, Yoonseok - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 69-98
Persistent link: https://www.econbiz.de/10011482675
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Admitting mistakes : home country effect on the reliability of restatement reporting
Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240
Persistent link: https://www.econbiz.de/10011295562
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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
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Management's reporting motives and the leniency of auditors' internal control evaluations : the role of organizational identification and auditor-type
Commerford, Benjamin P.; Mullis, Curtis; Stefaniak, Chad M. - In: The accounting review : a publication of the American … 98 (2023) 3, pp. 153-173
Persistent link: https://www.econbiz.de/10014303122
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Investor demand for internal control audits of large U.S. companies : evidence from a regulatory exemption for M&A transactions
Carnes, Robert R.; Christensen, Dane M.; Lamoreaux, … - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 71-99
Persistent link: https://www.econbiz.de/10012015057
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The impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments
Bhattacharjee, Sudip; Brown, J. Owen - In: The accounting review : a publication of the American … 93 (2018) 2, pp. 97-115
Persistent link: https://www.econbiz.de/10011858870
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Don't make me look bad : how the audit market penalizes auditors for doing their job
Cowle, Elizabeth N.; Rowe, Stephen P. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 205-226
Persistent link: https://www.econbiz.de/10013332633
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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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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