Narrow search
Showing 1 - 10 of 1,737
Cover Image
Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects
Florou, Annita - 2020
We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity...
Persistent link: https://www.econbiz.de/10012854900
Cover Image
Proactive financial reporting enforcement : audit fees and financial reporting quality effects
Florou, Annita; Morricone, Serena; Pope, Peter F. - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 167-197
Persistent link: https://www.econbiz.de/10012257833
Cover Image
Female tainted directors, financial reporting quality and audit fees
Bhuiyan, Md. Borhan Uddin; Rahman, Asheq; Sultana, Nigar - In: Journal of contemporary accounting & economics 16 (2020) 2, pp. 1-18
Persistent link: https://www.econbiz.de/10012298582
Cover Image
Is operational control risk informative of financial reporting deficiencies?
Lawrence, Alastair; Minutti-Meza, Miguel; Vyas, … - In: Auditing : a journal of practice & theory 37 (2018) 1, pp. 139-165
Persistent link: https://www.econbiz.de/10011859014
Cover Image
Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
Cover Image
The influence of turnover among other top executives on financial reporting risk
Bills, Kenneth L.; Harding, Michelle K.; Seidel, Timothy; … - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 43-72
Persistent link: https://www.econbiz.de/10014536430
Cover Image
Business strategies and financial reporting complexity in hospitality firms
Poretti, Cédric; Jérôme, Tiphaine; Heo, Cindy Yoonjoung - In: International journal of hospitality management 110 (2023), pp. 1-11
Persistent link: https://www.econbiz.de/10014310663
Cover Image
Abnormal audit fees and financial reporting quality : a meta-analysis
Liu, Morris Ming - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-16
Persistent link: https://www.econbiz.de/10015065815
Cover Image
Auditor economic dependence and accounting conservatism : evidence from a low litigation risk setting
Liao, Yihsing; Chi, Wuchun; Chen, Yunshan - In: International journal of auditing : IJA 17 (2013) 2, pp. 117-137
Persistent link: https://www.econbiz.de/10009764862
Cover Image
Three Essays on Audit Regulation, Audit Market Structure, and the Quality of Financial Statements
Heß, Benjamin - 2014
Persistent link: https://www.econbiz.de/10010408569