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We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80 Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors...
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. Accounting researchers have attempted to assess the quality of IFRS using different methods and criteria. While we are skeptical …
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We obtain survey responses from 168 North American CFOs and interview 16 of them to understand (i) how foreign currency exposure is measured and reported inside and outside the firm; (ii) how goal setting, performance evaluation and compensation of managers reflect exchange rate impacts, (iii)...
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do: it places specific restrictions on what constitutes admissible accounting standards. The purpose of our effort is to …
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