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Public oversight and reporting credibility : evidence from the PCAOB audit inspection regime

Gipper, Brandon; Leuz, Christian; Maffett, Mark - In: The review of financial studies 33 (2020) 10, pp. 4532-4579

Persistent link: https://www.econbiz.de/10012387389

Mandatory IFRS reporting around the world : early evidence on the economic consequences

Daske, Hoger; Hail, Luzi; Leuz, Christian; Verdi, Rodrigo - In: Journal of accounting research 46 (2008) 5, pp. 1085-1142

Persistent link: https://www.econbiz.de/10003783976

Global accounting convergence and the potential adoption of IFRS by the US (part I) : conceptual underpinnings and economic analysis

Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 355-394

Persistent link: https://www.econbiz.de/10008698028

Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards

Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588

Persistent link: https://www.econbiz.de/10008839883

The politics of accounting standard-setting : a review of empirical research

Gipper, Brandon; Lombardi, Brett J.; Skinner, Douglas J. - In: Australian journal of management 38 (2013) 3, pp. 523-551

Persistent link: https://www.econbiz.de/10010233217

Fraudulent financial reporting and the consequences for employees

Choi, Jung Ho; Gipper, Brandon - 2019

Persistent link: https://www.econbiz.de/10012056028

Carbon accounting quality : measurement and the role of assurance

Gipper, Brandon; Sequeira, Fiona; Shi, Shawn X. - 2023

Persistent link: https://www.econbiz.de/10014505862

Public Oversight and Reporting Credibility : Evidence from the PCAOB Audit Inspection Regime

Gipper, Brandon - 2020

This paper studies the impact of public audit oversight on financial reporting credibility. We analyze changes in market responses to earnings news after public audit oversight is introduced, exploiting that the regime onset depends on fiscal year-ends, auditors, and the rollout of auditor...

Persistent link: https://www.econbiz.de/10012856104

Different approaches to corporate reporting regulation : how jurisdictions differ and why

Leuz, Christian - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 229-256

Persistent link: https://www.econbiz.de/10003992968

The role of accrual accounting in restricting dividends to shareholders

Leuz, Christian - In: European accounting review 7 (1998) 4, pp. 579-604

Persistent link: https://www.econbiz.de/10001253155