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Empirical evidence of the rounding phenomenon in reported pro forma earnings
He, Daoping - In: International journal of business 23 (2018) 4, pp. 301-311
Persistent link: https://www.econbiz.de/10011950411
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Audit partner rotation and financial reporting quality
Litt, Barri; Sharma, Divesh S.; Simpson, Thuy; Tanyi, … - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 59-86
Persistent link: https://www.econbiz.de/10010407822
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Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip; Hayes, Louise; Timoshenko, Lev M. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
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The association between abnormal audit fees and audit quality after IFRS adoption : evidence from Korea
Jung, Soo-Jung; Kim, Bum-Joon; Chung, Ju-Ryum - In: International journal of accounting and information … 24 (2016) 3, pp. 252-271
Persistent link: https://www.econbiz.de/10011616689
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Abnormal audit fees and future restatements : evidence from Tehran Stock Exchange
Salehi, Mahdi; Farhangdoust, Shayan; Vahidnia, Adineh - In: International journal of accounting, auditing and … 13 (2017) 1, pp. 42-64
Persistent link: https://www.econbiz.de/10011772007
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Auditor responses to and prevention of non-income-increasing misreporting : evidence from audit fees and restatements
Pittman, Jeffrey A.; Zhao, Yuping - In: Auditing : a journal of practice & theory 40 (2021) 3, pp. 126-153
Persistent link: https://www.econbiz.de/10012626068
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Do audit firm tenure and size moderate changes in financial reporting quality due to mandatory IFRS adoption?
Riccardi, William N. - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 201-224
Persistent link: https://www.econbiz.de/10012295530
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Are abnormal audit fees informative about audit quality? : the moderating role of office resource availability
Krishnan, Gopal; Tanyi, Paul - In: International journal of auditing : IJA 28 (2024) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10014468775
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Misreporting in financial statements in a centrally planned economy : the case of Czechoslovak state-owned enterprises in late socialism
Coufalová, Lucie; Mikula, Stepan; Žídek, Libor - In: Accounting history : journal of the Accounting History … 28 (2023) 1, pp. 170-191
Persistent link: https://www.econbiz.de/10014229908
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Innovation, financial reporting quality, and audit quality
Lobo, Gerald J.; Xie, Yuan; Zhang, Joseph H. - In: Review of quantitative finance and accounting 51 (2018) 3, pp. 719-749
Persistent link: https://www.econbiz.de/10012038388