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Financial Restatements : An Analysis Pre-and–Post Sarbanes-Oxley (2000–2009)
Roybark, Helen M. - 2011
The ultimate objective of financial reporting is to provide transparent financial statements and disclosures that meet …-Oxley Act (USHR 2002) is to provide more reliable financial reporting, thereby restoring public confidence in the U.S. markets … external auditors? Restatements provide prima facie evidence of inaccurate and/or incomplete financial reporting and audit …
Persistent link: https://www.econbiz.de/10013123899
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Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung
Maier, Michael Thomas - 2009
Persistent link: https://www.econbiz.de/10003864957
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Audit-firm portfolio characteristics and client financial reporting quality
Gaeremynck, Ann; Van der Meulen, Sofie; Willekens, Marleen - In: European accounting review 17 (2008) 2, pp. 243-270
Persistent link: https://www.econbiz.de/10009156222
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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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Assessing financial reporting quality of family firms : the auditors' perspective
Ghosh, Aloke; Tang, Charles Y. - In: Journal of accounting & economics 60 (2015) 1, pp. 95-116
Persistent link: https://www.econbiz.de/10011372757
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Borad of director characteristics and audit report lag : Australian evidence
Singh, Harjinder; Sultana, Nigar - In: Corporate board : role, duties & composition; … 7 (2011) 3, pp. 38-51
Persistent link: https://www.econbiz.de/10011374363
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Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls
Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349
Persistent link: https://www.econbiz.de/10009761771
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Internal audit function, board quality and financial reporting quality : evidence from Malaysia
Johl, Shireenjit K.; Johl, Satirenjit Kaur; … - In: Managerial auditing journal 28 (2013) 9, pp. 780-814
Persistent link: https://www.econbiz.de/10010203322
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded … companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value …. Recognizing that external financial reporting quality is at best a 2nd order effect on firm value imposes an important external …
Persistent link: https://www.econbiz.de/10010250808