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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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Are investors confused by restatements after Sarbanes-Oxley ?
Burks, Jeffrey J. - In: The accounting review : a publication of the American … 86 (2011) 2, pp. 507-539
Persistent link: https://www.econbiz.de/10008989561
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The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
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Detection and severity classifications of Sarbanes-Oxley Section 404 internal control deficiencies
Bedard, Jean C.; Graham, Lynford - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 825-855
Persistent link: https://www.econbiz.de/10009156978
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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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Borrowers' financial reporting and the quality of banks' loan portfolios
Gallimberti, Carlo Maria - In: The accounting review : a publication of the American … 96 (2021) 2, pp. 261-301
Persistent link: https://www.econbiz.de/10012508249
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Perceptions of investment risk associated with material control weakness pervasiveness and disclosure detail
Rose, Jacob M.; Strand Norman, Carolyn; Rose, Anna M. - In: The accounting review : a publication of the American … 85 (2010) 5, pp. 1787-1807
Persistent link: https://www.econbiz.de/10008667879
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The role of the internal audit function in the disclosure of material weaknesses
Lin, Shu; Pizzini, Mina; Vargus, Mark; Bardhan, Indranil R. - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 287-323
Persistent link: https://www.econbiz.de/10008901131
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Internal controls and conditional conservatism
Beng Wee Goh; Li, Dan - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 975-1005
Persistent link: https://www.econbiz.de/10009156934