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Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus; Ditter, Dominik; Scherr, Elisabeth - In: Journal of emerging technologies in Accounting 12 (2015), pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
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The relations among accounting conservatism, institutional investors and earnings manipulation
Lin, Fengyi; Wu, Chung-min; Fang, Tzu-yi; Wun, Jheng-ci - In: Economic modelling 37 (2014), pp. 164-174
Persistent link: https://www.econbiz.de/10010417768
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Does mandatory IFRS convergence constrain rounding manipulations in accounting? : evidence from Chinese firms
Dang, Li; He, Daoping Steven; Sun, Yuefan - In: International journal of managerial and financial accounting 9 (2017) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10011795080
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Depressing earnings management in Palestinian corporations : the role of audit quality, audit committee, and accounting conservatism
Alia, Muiz Abu; Abdeljawad, Islam; Yaaqbeh, Mohammad - In: International journal of revenue management : IJRM 11 (2020) 3, pp. 213-236
Persistent link: https://www.econbiz.de/10012521654
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The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
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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 link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, Patrick; Freidank, Carl-Christian - In: European journal of law and economics 40 (2015) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10011473931
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Financial reporting opacity, audit quality and crash risk : evidence from Japan
Chae, Soo-Joon; Nakano, Makoto; Fujitani, Ryosuke - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 1, pp. 9-17
Persistent link: https://www.econbiz.de/10012667192
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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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Do industry specialist auditors enhance accounting quality in the EU? : evidence from the pre-IFRS and mandatory post-IFRS periods
Lopez, Dennis M.; Schuldt, Michael A.; Vega, Jose G. - In: Asian review of accounting 30 (2022) 4, pp. 398-431
Persistent link: https://www.econbiz.de/10013455306