Narrow search
Showing 1 - 10 of 728
Cover Image
Auditor conservatism and abnormal accruals
Takada, Tomomi; Muramiya, Katsuhiko - 2010
Persistent link: https://www.econbiz.de/10003950487
Cover Image
The effect of audit specialists on the informativeness of discretionary accruals
Mascarenhas, Duncan; Cahan, Steven F.; Naiker, Vic - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 53-84
Persistent link: https://www.econbiz.de/10003961400
Cover Image
Earnings quality, internal control weaknesses and industry-specialist audits
Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10011333141
Cover Image
Female auditors and accruals quality
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
Cover Image
Cost of mandatory international financial reporting standards : evidence of reduced accrual reliability
Lai, Cheng Y.; Li, Yang; Shan, Yaowen; Taylor, Stephen L. - In: Australian journal of management 38 (2013) 3, pp. 491-521
Persistent link: https://www.econbiz.de/10010233219
Cover Image
Firm accrual quality following restatements : a signaling view
Wiedman, Christine I.; Hendricks, Kevin B. - In: Journal of business finance & accounting : JBFA 40 (2013) 9/10, pp. 1095-1125
Persistent link: https://www.econbiz.de/10010236229
Cover Image
Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian review of accounting 22 (2014) 1, pp. 20-34
Persistent link: https://www.econbiz.de/10010377050
Cover Image
Audit opinion and earnings management : evidence from Greece
Tsipouridou, Maria; Spathis, Charalambos - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 38-54
Persistent link: https://www.econbiz.de/10010336155
Cover Image
Earnings quality and audit attributes in high concentrated ownership market
Ahmed Hussein Al-Rassas; Hasnah Kamardin - In: Corporate governance : the international journal for … 16 (2016) 2, pp. 377-399
Persistent link: https://www.econbiz.de/10011521694
Cover Image
Articulation-Based Accruals and Audit Fees
Casey, Ryan - 2018
This paper examines the relation between audit fees and accruals from a balance sheet auditing perspective. We argue that the underlying economic characteristics of various transactions, as reflected in the articulation-based accruals in Casey et al. (2017), are predictably associated with audit...
Persistent link: https://www.econbiz.de/10012909736