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Value relevance of voluntary internal control certification : an information asymmetry perspective
Garg, Mukesh - In: Australian journal of management 42 (2017) 4, pp. 527-559
Persistent link: https://www.econbiz.de/10011819062
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Does information asymmetry predict audit fees?
Frino, Alex; Palumbo, Riccardo; Rosati, Pierangelo - In: Accounting and finance 63 (2023) 2, pp. 2597-2619
Persistent link: https://www.econbiz.de/10014302110
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Administrative audit regulation and the quality of accounting information : evidence from China securities regulatory commission’s random inspection system
Chen, Hui; Zhuang, Wanting; Wang, Zijia; Zhou, Anzhe - In: Research in international business and finance 71 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10015062800
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Does auditor reputation reduce information asymmetry? : evidence from Tunisia
Hakim, Faten; Omri, Abdelwahed - In: International journal of managerial and financial accounting 1 (2008/09) 3, pp. 235-247
Persistent link: https://www.econbiz.de/10003863693
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Quality of the external auditor, information asymmetry, and bid-ask spread : case of the listed Tunisian firms
Hakim, Faten; Omri, Abdelwahed - In: International journal of accounting and information … 18 (2010) 1, pp. 5-18
Persistent link: https://www.econbiz.de/10003959278
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The informational role of audit partner industry specialization
Liao, Yi-Hsing; Lee, Hua; Chen, Chao-Jung - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 69-109
Persistent link: https://www.econbiz.de/10013548967
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Internal control quality and information asymmetry in the secondary loan market
El-Mahdy, Dina Faisal; Park, Myung Seok - In: Review of quantitative finance and accounting 43 (2014) 4, pp. 683-720
Persistent link: https://www.econbiz.de/10010490998
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The Private Securities Litigation Reform Act (PSLRA), Sarbanes Oxley & Large Firm Risk
Vakkur, Nicholas V. - 2012
This study empirically evaluates the impact of the Private Securities Litigation Reform Act of 1995 (PSLRA) and the Sarbanes Oxley Act of 2002 upon the (equity) risk of the largest US firms, the backbone of the US economy. Drawing from the literature, hypotheses are developed and empirically...
Persistent link: https://www.econbiz.de/10014044627
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The introduction of state regulation and auditor retendering in school districts : local audit market structure, audit pricing, and internal controls reporting
Elder, Randal J.; Yebba, Alfred A. - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 81-115
Persistent link: https://www.econbiz.de/10012293982
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The role of voluntary internal control reporting in earnings quality : evidence from China
Ji, Xudong; Kaplan, Steven E.; Lu, Wei; Qu, Wen - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-24
Persistent link: https://www.econbiz.de/10012298579