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Individual blockholder's influence on accounting quality : evidence from Korea
Yim, Sang-Giun - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 1, pp. 59-69
Persistent link: https://www.econbiz.de/10012667199
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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Fraud accounting in Slovakia after times of financial crisis
Skoda, Miroslav; Slavikova, Gabriela; Lajčin, Daniel - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 139-146
Persistent link: https://www.econbiz.de/10011762068
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The impact of regulatory and audit environment on managers' discretionary accounting choices : the case of SFAS No. 106
Asthana, Sharad - In: Accounting and the public interest 1 (2001) 1, pp. 74-96
Persistent link: https://www.econbiz.de/10003902055
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Auditor industry specialization and cost of equity on earnings management : the moderating role of institutional ownership
Arianpoor, Arash; Farzaneh, Najmeh - In: International journal of law and management 65 (2023) 2, pp. 125-151
Persistent link: https://www.econbiz.de/10014320738
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The impact of audit quality on real and accrual earnings management around IPOs
Alhadab, Mohammad; Clacher, Iain - In: The British accounting review : the journal of the … 50 (2018) 4, pp. 442-461
Persistent link: https://www.econbiz.de/10011881314
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Accounting quality and audit attributes on the stock price crashes in an emerging market
Salehi, Mahdi; Zimon, Grzegorz; Hashim, Hayder Adnan; … - In: Risks : open access journal 10 (2022) 10, pp. 1-24
This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor … data technique. The findings indicate a negative and significant relationship between the accounting quality, audit …
Persistent link: https://www.econbiz.de/10013556697
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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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A comparison of between-country measures of legal setting and enforcement of accounting standards
Preiato, John; Brown, Philip; Tarca, Ann - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 1-50
Persistent link: https://www.econbiz.de/10011525557
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Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry
Kohler, Hervé; Pochet, Christine; Le Manh, Anne - In: Accounting, organizations and society : an … 91 (2021), pp. 1-18
Persistent link: https://www.econbiz.de/10012581797