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The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, Patrick; Freidank, Carl-Christian - In: European journal of law and economics 40 (2015) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10011473931
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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 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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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
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Audited financial reporting and voluntary disclosure of corporate social responsibility (CSR) reports
Chen, Long; Srinidhi, Bin N.; Tsang, Albert; Yu, Wei - In: Journal of management accounting research : JMAR 28 (2016) 2, pp. 53-76
Persistent link: https://www.econbiz.de/10011591568
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Do auditors recognize the potential dark side of executives' accounting competence?
Albrecht, Anne; Mauldin, Elaine G.; Newton, Nathan J. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 1-28
Persistent link: https://www.econbiz.de/10011966777
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Is operational control risk informative of financial reporting deficiencies?
Lawrence, Alastair; Minutti-Meza, Miguel; Vyas, … - In: Auditing : a journal of practice & theory 37 (2018) 1, pp. 139-165
Persistent link: https://www.econbiz.de/10011859014
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Recognition versus disclosure and audit fees and costs : evidence from pension accounting in Japan
Kusano, Masaki; Sakuma, Yoshihiro - In: Journal of international accounting research 19 (2020) 3, pp. 133-160
Persistent link: https://www.econbiz.de/10012504910