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Earnings management and corporate governance related to mandatory IFRS adoption : evidence from French-listed firms
Garrouch, Hela; Hadriche, Manel; Omri, Abdelwehed - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 322-340
Persistent link: https://www.econbiz.de/10011349653
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Audit quality and earnings management : evidence from Portugal
Lopes, Ana Paula - In: Athens journal of business & economics : AJBE 4 (2018) 2, pp. 179-192
Persistent link: https://www.econbiz.de/10011815879
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Does audit quality influence the relation between earnings management and internal control weakness in the post -SOX period
Ravenstein, Judith van; Georgakopoulos, Georgios; … - In: International journal of sustainable economies … 2 (2013) 2, pp. 70-100
Persistent link: https://www.econbiz.de/10010243585
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Audit partner rotation and financial reporting quality
Litt, Barri; Sharma, Divesh S.; Simpson, Thuy; Tanyi, … - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 59-86
Persistent link: https://www.econbiz.de/10010407822
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The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
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The anticipation of mandatory audit firm rotation and audit quality
Friedrich, Christian; Pappert, Nicolas; Quick, Reiner - In: Journal of international accounting research 22 (2023) 1, pp. 59-81
Persistent link: https://www.econbiz.de/10014295531
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Abnormal audit fees and audit quality : the importance of considering managerial incentives in tests of earnings management
Eshleman, John Daniel; Guo, Peng - In: Auditing : a journal of practice & theory 33 (2014) 1, pp. 117-138
Persistent link: https://www.econbiz.de/10010424998
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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 and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...
Persistent link: https://www.econbiz.de/10011311730
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Earnings quality, internal control weaknesses and industry-specialist audits
Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10011333141
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Does audit quality influence earnings management in emerging markets? : evidence from Jordan
Almarayeh, Taha Suleiman; Aibar-Guzmán, Beatriz; … - In: Revista de contabilidad : RC-SAR 23 (2020) 1, pp. 64-74
Persistent link: https://www.econbiz.de/10012173504