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The information content of quarterly foreign earnings of US multinational companies under SFAS No. 131

Lacina, Michael J.; Marks, Barry R.; Shin, Haeyoung - In: Journal of international accounting research 8 (2009) 2, pp. 23-44

Persistent link: https://www.econbiz.de/10003932496

Earnings benchmarks and the information content of quarterly foreign earnings of U. S. multinational companies

Lacina, Michael J.; Marks, Barry R.; Shin, Haeyoung - In: Journal of international financial management and accounting 24 (2013) 1, pp. 62-98

Persistent link: https://www.econbiz.de/10009737864

US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality

Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666

Persistent link: https://www.econbiz.de/10011374521

PCAOB International Inspections and the Big N Effect for Non-US Listed Foreign Public Companies

Fung, Simon; Raman, K. K.; Zhu, Xindong Kevin - 2021

We examine the impact of the initial PCAOB international inspection in a country on the Big 4/non-Big 4 audit quality differential (the so-called Big N effect) for non-US-listed foreign public companies. Our findings point to the initial PCAOB international inspection narrowing the Big N effect...

Persistent link: https://www.econbiz.de/10013251941