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The role of firm status in appointments of accounting financial experts to audit committees
Erkens, David H.; Bonner, Sarah E. - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 107-136
Persistent link: https://www.econbiz.de/10009711746
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Is integrated auditing superior to separate auditing? : evidence from China
Dang, Li; Fang, Qiaoling - In: China journal of accounting studies 10 (2022) 3, pp. 345-366
The purpose of this study is to compare audit effectiveness and audit efficiency between companies that have integrated auditing of internal control over financial reporting (ICFR) and financial statements and companies that have separate auditing. We analyse a sample of Chinese public companies...
Persistent link: https://www.econbiz.de/10013539110
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Accounting regulation changes : differing attitudes of directors and auditors
O'Leary, Conor; Boolaky, Pran; Delaney, Deborah - In: International journal of accounting, auditing and … 9 (2013) 4, pp. 365-387
Persistent link: https://www.econbiz.de/10010253008
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The reinvented accounting firm office : impression management for efficiency, client relations and cost control
Parker, Lee David; Schmitz, Jana - In: Accounting, organizations and society : an … 98 (2022), pp. 1-23
Persistent link: https://www.econbiz.de/10013206522
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
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Accounting misstatements following lawsuits against auditors
Lennox, Clive; Li, Bing - In: Journal of accounting & economics 57 (2014) 1, pp. 58-75
Persistent link: https://www.econbiz.de/10010256084
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Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325
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The effect of limiting statutory auditors' civil liability on financial reporting quality : empirical evidence on liability caps and earnings management in Europe
Laitinen, Jouni - In: Nordic journal of business : NJB 64 (2015) 3, pp. 207-224
Persistent link: https://www.econbiz.de/10011504349