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Earnings management and audit quality in Europe : evidence from the private client segment market
Van Tendeloo, Brenda; Vanstraelen, Ann - In: European accounting review 17 (2008) 3, pp. 447-469
Persistent link: https://www.econbiz.de/10003771955
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Earnings management, audit quality and legal environment : an international comparison
Memiş, Mehmet Ünsal; Çetenak, Emin Hüseyin - In: International journal of economics and financial issues … 2 (2012) 4, pp. 460-469
Persistent link: https://www.econbiz.de/10009690534
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Litigation risk and auditor conservatism : a UK-US comparison
Li, Shaling; Beekes, Wendy; Peasnell, Ken V. - 2009 - This version: 5th November 2009
Persistent link: https://www.econbiz.de/10003939253
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Litigation environment and auditors' decisions to accept clients' aggressive reporting
Hwang, Nen-Chen Richard; Chang, C. Janie - In: Journal of accounting and public policy 29 (2010) 3, pp. 281-295
Persistent link: https://www.econbiz.de/10003988383
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Further evidence of earnings management and opportunistic behavior with principles-based accounting standards : the case of conditional asset retirement obligations
Fornaro, James M.; Huang, Hua-wei - In: Journal of accounting and public policy 31 (2012) 2, pp. 204-225
Persistent link: https://www.econbiz.de/10009545981
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Financial crisis, GDP variation and earnings management in Europe
Dimitras, Augustinos I.; Kyriakou, Maria I.; Iatridis, … - In: Research in international business and finance 34 (2015), pp. 338-354
Persistent link: https://www.econbiz.de/10011326208
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Differences in Auditing Practices - A Comparative Study of Audit Tenure Effects on Audit Quality between Germany and the United States
Krauss, Patrick - 2014
requirements, the auditing practices in Germany and the United States still differ significantly. In particular, we are able to …Using a matched sample of 1,806 firm-year observations from Germany and the United States over the sample period of … similar results with regard to audit tenure effects on audit quality in Germany and the United States. The results imply that …
Persistent link: https://www.econbiz.de/10013067061
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Audit Quality : Cross-National Comparison of Regulatory Regimes
Kleinman, Gary - 2013
auditing regulatory regimes in different nations and the status of cross-border audit inspections. Accordingly, we begin by …-national audit/inspections and the challenges posed by differences in auditing standards used in various linked (e.g., by joint …
Persistent link: https://www.econbiz.de/10013072475
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Restatements and accounting quality : a comparison between IFRS and US-GAAP
El-Gazzar, Samir; Finn, Philip M. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 1, pp. 39-58
Persistent link: https://www.econbiz.de/10011724562
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Bilanzpolitische Handlungsspielräume im deutschen und amerikanischen Handelsbilanzrecht : eine rechtsvergleichende Analyse
Storck, Sylvia - 2004
Persistent link: https://www.econbiz.de/10001928267