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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality

Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666

Persistent link: https://www.econbiz.de/10011374521

Abnormal audit fee and audit quality

Asthana, Sharad C.; Boone, Jeffery P. - In: Auditing : a journal of practice & theory 31 (2012) 3, pp. 1-22

Persistent link: https://www.econbiz.de/10009614996

Auditor disaffiliation program in China and auditor independence

Gul, Ferdinand A.; Sami, Heibatollah; Zhou, Haiyan - In: Auditing : a journal of practice & theory 28 (2009) 1, pp. 29-51

Persistent link: https://www.econbiz.de/10003863314

Conditional conservatism and audit fees

Lee, Hye Seung; Li, Xu; Sami, Heibatollah - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 83-113

Persistent link: https://www.econbiz.de/10010515263

Auditor attestation under SOX Section 404 and earnings informativeness

Chen, Lucy Huajing; Krishnan, Jayanthi; Sami, Heibatollah; … - In: Auditing : a journal of practice & theory 32 (2013) 1, pp. 61-84

Persistent link: https://www.econbiz.de/10009721280

Accounting conservatism, earnings persistence, and pricing multiples on earnings

Chen, Lucy Huajing; Folsom, David M.; Paek, Wonsun; … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 233-260

Persistent link: https://www.econbiz.de/10010408306

Conditional Conservatism and Audit Fees

Lee, Hye Seung (Grace) - 2014

In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence and pervasiveness of accounting conservatism such as...

Persistent link: https://www.econbiz.de/10013066862

Mandatory IFRS adoption and earnings management : the role of culture

Lam, Kevin C. K.; Sami, Heibatollah; Yao, Jun; Yao, Yiwei - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-25

Persistent link: https://www.econbiz.de/10014301968