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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
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The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics
Chukwunedu, Okaro Sunday - 2012
This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was adopted for this study. Questionnaire was distributed to...
Persistent link: https://www.econbiz.de/10013107560
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Shareholder dissatisfaction and subsequent audit outcomes
Tanyi, Paul N.; Rama, Dasaratha V.; Raghunandan, K.; … - In: Accounting horizons : a quarterly publication of the … 34 (2020) 4, pp. 181-200
Persistent link: https://www.econbiz.de/10012437353
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Auditor style and financial reporting similarity
Johnston, Joseph; Zhang, Joseph H. - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 1, pp. 79-99
Persistent link: https://www.econbiz.de/10012549365
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Financial restatements by Canadian firms cross-listed and not cross-listed in the US
Kryzanowski, Lawrence; Zhang, Ying - In: Journal of multinational financial management 23 (2013) 1/2, pp. 74-96
Persistent link: https://www.econbiz.de/10009728493
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The Chinese experience : the impact of financial restatements on firm value and its implications on the investigatory practices of regulators
Ma, Chen; Kraten, Michael; Zhang, Junrui; Wang, Peng - In: Research in accounting regulation 26 (2014) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10010388512
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Financial restatements, litigation and implied cost of equity
Salavei Bardos, Katsiaryna; Mishra, Dev - In: Applied financial economics 24 (2014) 1/3, pp. 51-71
Persistent link: https://www.econbiz.de/10010390874
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The role of timing and management's remediation actions in preventing failed remediation of material weaknesses in internal controls
Imdieke, Andrew J. - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 157-198
Persistent link: https://www.econbiz.de/10013165371
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Corporate governance determinants of financial restatements : a meta-analysis
Habib, Ahsan; Bhuiyan, Md. Borhan Uddin; Wu, Julia - In: The international journal of accounting : TIJA 56 (2021) 1, pp. 2150002-1-71
Persistent link: https://www.econbiz.de/10012544791
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Audit committee diversity and financial restatements
Pathak, Seemantini; Samba, Codou; Li, Mengge - In: Journal of management & governance 25 (2021) 3, pp. 899-931
Persistent link: https://www.econbiz.de/10012618606