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Do PCAOB inspections improve working capital accrual reliability? : evidence from the PCAOB annual versus triennial inspection exposure
Lee, Cheol; Lee, Jong Eun; Park, Myung Seok - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 147-166
Persistent link: https://www.econbiz.de/10012297572
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Does the ability of operating cash flows to measure firm performance improve during periods of financial distress?
Lee, Jong Eun; Glasscock, Robson; Park, Myung Seok - In: Accounting horizons : a quarterly publication of the … 31 (2017) 1, pp. 23-35
Persistent link: https://www.econbiz.de/10011687211
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Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure
Lee, Cheol - 2020
In this study, we examine whether the ability of working capital (WC) accruals to predict future earnings and cash flows differs between registrants whose auditors are subject to annual Public Company Accounting Oversight Board (PCAOB) inspections and those whose auditors are subject to...
Persistent link: https://www.econbiz.de/10012841682