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Skaife, Hollis Ashbaugh - 2014

Firms' use of the Internet to enhance the relevance of their financial reporting is examined. A firm is defined as practicing Internet Financial Reporting (IFR) when it provides in its web site either: 1. a comprehensive set of financial statements, 2. a link to its annual report elsewhere on...

Persistent link: https://www.econbiz.de/10012752101

The value relevance of managers' and auditors' disclosures about material measurement uncertainty

Dennis, Sean A.; Griffin, Jeremy B.; Zehms, Karla M. - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 215-243

Persistent link: https://www.econbiz.de/10012118766

An analysis of auditors' going-concern reporting accuracy in private firms

Hardies, Kris; Vandenhaute, Marie-Laure; Breesch, Diane - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 117-132

Persistent link: https://www.econbiz.de/10011979053

Management reporting on internal control and accruals quality : insights from a "comply-or-explain" internal control regime

Van De Poel, Katrien; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 30 (2011) 3, pp. 181-209

Persistent link: https://www.econbiz.de/10009301870

Investor reaction to auditors' going concern emphasis of matter : evidence from a natural experiment

Bédard, Jean; Brousseau, Carl; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 38 (2019) 2, pp. 27-55

Persistent link: https://www.econbiz.de/10012056559