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Capital market liberalization and auditors' accounting adjustments : evidence from a quasi-experiment
Deng, Yingwen; Hope, Ole-Kristian; Wang, Cyndia; Zhang, Min - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 215-248
Persistent link: https://www.econbiz.de/10013166731
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How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
Fiolleau, Krista J.; Hoang, Kris; Jamal, Karim; Sunder, … - 2013
We conducted a field study of the process by which a company and prospective auditors court each other and enter an engagement. The Request-for-Proposal (RFP) process we observed had been triggered by an audit partner rotation and governed by recent legislation empowering the audit committee to...
Persistent link: https://www.econbiz.de/10014039901
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Investor perceptions of government deregulation : evidence from Section 404 of the Sarbanes-Oxley Act
Hoffmann, Benjamin W.; Campbell, John L.; Smith, Jason - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 57-81
Persistent link: https://www.econbiz.de/10012695049
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Neoliberalism, deregulation and Sarbanes-Oxley : the legitimation of a failed corporate governance model
Merino, Barbara D.; Mayper, Alan G.; Tolleson, Thomas D. - In: Accounting, auditing & accountability journal 23 (2010) 6, pp. 774-792
Persistent link: https://www.econbiz.de/10008648770
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Investor Perceptions of Government Deregulation : Evidence from Section 404 of the Sarbanes-Oxley Act
Hoffman, Benjamin W. - 2020
that restatements increase in the post-regulation time period, consistent with investors' concerns that the effect of the … regulation when it comes to the assessments of a firm's internal controls over financial reporting …
Persistent link: https://www.econbiz.de/10012853727
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Auditing in a principal-agent model : information and incentives in contract design
Yandell, Dirk Stephen - 1981
Persistent link: https://www.econbiz.de/10000702507
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The pricing of statutory audit services in Greece
Owusu-Ansah, Stephen; Leventis, Stergios; Caramanis, … - In: Accounting forum : advancing the interdisciplinary and … 34 (2010) 2, pp. 139-152
Persistent link: https://www.econbiz.de/10003988258
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The effects of audit market liberalisation and auditor type on audit opinions : the Iranian experience
MohammadRezaei, Fakhroddin; Mohd-Saleh, Norman; Jaffar, … - In: International journal of auditing : IJA 20 (2016) 1, pp. 87-100
Persistent link: https://www.econbiz.de/10011482531
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Impact of audit fee deregulation on audit-market competition
Chang, Wen-jing; Chen, Yahn-shir; Chan, Meng-pei - In: Asia-Pacific journal of accounting & economics : APJAE 16 (2009) 1, pp. 69-94
Persistent link: https://www.econbiz.de/10003843199
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"Schlanke Verwaltung" als Beitrag zur Standortsicherung : das Beispiel des Umweltschutzes
Steger, Ulrich - In: Fortschritt kommt nicht von allein : …, (pp. 113-125). 1995
Persistent link: https://www.econbiz.de/10001288139