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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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Abnormal audit fees and accounting quality : further evidence from audit hours
Lee, Woo Jae; Choi, Seung Uk - In: Applied economics 55 (2023) 36, pp. 4239-4257
Persistent link: https://www.econbiz.de/10014299625
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Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects
Florou, Annita - 2020
We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity...
Persistent link: https://www.econbiz.de/10012854900
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Abnormal audit fees and financial reporting quality : a meta-analysis
Li, Xuelian; Liu, Morris Ming - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-16
Persistent link: https://www.econbiz.de/10015065815
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Do audit firm tenure and size moderate changes in financial reporting quality due to mandatory IFRS adoption?
Riccardi, William N. - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 201-224
Persistent link: https://www.econbiz.de/10012295530
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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
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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