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Effects of IFRS on accounting information quality : evidence for Brazil
Silva Júnior, Júlio César Araújo da; Caldeira, João F. - In: International journal of economics and finance 9 (2017) 5, pp. 44-57
Persistent link: https://www.econbiz.de/10011673413
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Earnings quality and the adoption of IFRS-based accounting standards : evidence from an emerging market
Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Van … - In: Asian review of accounting 21 (2013) 1, pp. 53-73
Persistent link: https://www.econbiz.de/10009763790
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Earnings Quality and the Adoption of IFRS-Based Accounting Standards : Evidence from an Emerging Market
Wan Ismail, Wan Adibah - 2011
This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS …
Persistent link: https://www.econbiz.de/10013133843
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Malaysia Private Entity Reporting Standard (MPERS) adoption for SMEs : insights from accounting practitioners in Malaysia
Nurul Nazlia Jamil; Nathasa Mazna Ramli; Ainulashikin … - In: Business and Economic Research : BER 10 (2020) 2, pp. 104-122
Persistent link: https://www.econbiz.de/10012267317
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A case study on fraudulent financial reporting : evidence form Malaysia
Lau, Chee Kwong; Ki Wei Ooi - In: Accounting research journal 29 (2016) 1, pp. 4-19
Persistent link: https://www.econbiz.de/10011578763
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Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73
Persistent link: https://www.econbiz.de/10011762038
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Board Characteristics and Audit Fees
Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L.; … - 2002
This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its reputation capital, avoid legal liability, and promote shareholder interests, a more independent, diligent, and expert...
Persistent link: https://www.econbiz.de/10009459080
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Prior audit experience and CFO financial reporting aggressiveness
Condie, Eric R.; Obermire, Kara M.; Seidel, Timothy A. - In: Auditing : a journal of practice & theory 40 (2021) 4, pp. 99-121
Persistent link: https://www.econbiz.de/10012702995
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Proactive financial reporting enforcement : audit fees and financial reporting quality effects
Florou, Annita; Morricone, Serena; Pope, Peter F. - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 167-197
Persistent link: https://www.econbiz.de/10012257833
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Female tainted directors, financial reporting quality and audit fees
Bhuiyan, Md. Borhan Uddin; Rahman, Asheq; Sultana, Nigar - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-18
Persistent link: https://www.econbiz.de/10012298582