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Economic determinants and consequences of the proactive disclosure of internal control weaknesses and remediation progress in IPOs

Basu, Sudipta; Krishnan, Jagan; Lee, Jong Eun; Zhang, Yinqi - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 1-24

Persistent link: https://www.econbiz.de/10011975641

Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms?

Gramling, Audrey A.; Krishnan, Jayanthi; Zhang, Yinqi - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 59-79

Persistent link: https://www.econbiz.de/10009301884

Investor perceptions of the earnings quality consequences of hiring an affiliated auditor

Baber, William R.; Krishnan, Jagan; Zhang, Yinqi - In: Review of accounting studies 19 (2014) 1, pp. 69-102

Persistent link: https://www.econbiz.de/10010347411

Nonaudit services and earnings management in the pre-SOX and post-SOX eras

Krishnan, Jayanthi; Su, Lixin; Zhang, Yinqi - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 103-123

Persistent link: https://www.econbiz.de/10009301879

Economic Determinants and Consequences of the Proactive Disclosure of Internal Control Weaknesses and Remediation Progress in IPO

Basu, Sudipta - 2017

This study investigates (a) why some IPO firms proactively disclose internal control weaknesses (ICWs) and remediation progress in their prospectuses before going public, despite being exempt from the requirements of Sections 302 and 404 of the Sarbanes-Oxley Act at the time of IPO, and (b) the...

Persistent link: https://www.econbiz.de/10012956635

An analysis of big 4 pricing and firm size : the differential impact of demand and supply shocks on large and small clients

Alali, Fatima; Elder, Randal J.; Zhou, Jian - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 204-230

Persistent link: https://www.econbiz.de/10012169897

Changes in discretionary financial reporting behavior following the Sarbanes-Oxley Act

Lobo, Gerlad J.; Zhou, Jian - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10003961382

Determinants and accounting consequences of forming a governance committee : evidence from the United States

Huang, Henry; Lobo, Gerald J.; Zhou, Jian - In: Corporate governance : an international review 17 (2009) 6, pp. 710-727

Persistent link: https://www.econbiz.de/10003919502

The impact of PCAOB Auditing Standard No. 5 on audit fees and audit quality

Wang, Dechun; Zhou, Jian - In: Accounting horizons : a quarterly publication of the … 26 (2012) 3, pp. 493-511

Persistent link: https://www.econbiz.de/10009661416

The failure to remediate previously disclosed material weaknesses in internal controls

Hammersley, Jacqueline S.; Myers, Linda A.; Zhou, Jian - In: Auditing : a journal of practice & theory 31 (2012) 2, pp. 73-111

Persistent link: https://www.econbiz.de/10009563703