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Using Google searches of firm products to detect revenue management

Chiu, Peng-Chia; Teoh, Siew Hong; Zhang, Yinglei; … - In: Accounting, organizations and society : an … 109 (2023), pp. 1-19

Persistent link: https://www.econbiz.de/10014443712

Using machine learning to detect misstatements

Bertomeu, Jeremy; Cheynel, Edwige; Floyd, Eric; Pan, … - In: Review of accounting studies 26 (2021) 2, pp. 468-519

Persistent link: https://www.econbiz.de/10012548986

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature

Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 2, pp. 138-159

Persistent link: https://www.econbiz.de/10011438688

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2014 academic literature

Kozloski, Thomas; Meckfessel, Michele; Moehrle, Stephen R. - In: Research in accounting regulation 28 (2016) 1, pp. 22-41

Persistent link: https://www.econbiz.de/10011522730

The problem of management bias in accounting estimates : an investor perspective on root causes and solutions

Selling, Thomas I.; Nordlund, Bo - In: Business horizons 58 (2015) 5, pp. 501-508

Persistent link: https://www.econbiz.de/10011349259

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature

Moehrle, Stephen R.; Franzen, Laurel; Meckfessel, Michele; … - In: Research in accounting regulation 28 (2016) 2, pp. 96-108

Persistent link: https://www.econbiz.de/10011624537

Are "Big Four audits" really better? : some remarks on the "Big Four dichotomy" in the German audit market

Worret, Daniel - In: International journal of critical accounting : IJCA 8 (2016) 3/4, pp. 246-279

Persistent link: https://www.econbiz.de/10011659750

Welfare-enhancing fraudulent behavior

Lin, Haijin; Sappington, David Edward Michael - In: Review of accounting studies 20 (2015) 1, pp. 343-370

Persistent link: https://www.econbiz.de/10010503370

External investigations and disciplinary sanctions against auditors: the impact on audit quality

De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347

In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms … misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying …

Persistent link: https://www.econbiz.de/10011311730

Product market competition's effect on earnings management when audit quality is endogenous : theory and evidence

Samuel, Andrew; Schwartz, Jeremy - In: Review of law and economics : publ. in cooperation with … 15 (2019) 3, pp. 1-35

Persistent link: https://www.econbiz.de/10012197403

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