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Die These der kurzfristorientierten Aktienbewertung : theoretische und empirische Analyse
Schäfer, Annette - 1997
Persistent link: https://www.econbiz.de/10000979746
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Risk shifts following Sarbanes-Oxley : influences of disclosure and governance
Akhigbe, Aigbe O.; Martin, Anna D.; Newman, Melinda - In: The financial review : the official publication of the … 43 (2008) 3, pp. 383-401
Persistent link: https://www.econbiz.de/10003755375
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The interactive effects of internal control audits and manager legal liability on managers' internal controls decisions, investor confidence, and market prices
Wu, Yi-jing; Tuttle, Brad - In: Contemporary accounting research : a journal of the … 31 (2014) 2, pp. 444-468
Persistent link: https://www.econbiz.de/10010404014
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Investor Confidence in Earnings : The Interactive Effects of Internal Control Audits and Manager Legal Liability
Wu, Yi-Jing - 2011
, this assumption contradicts agency theory, which suggests a pattern of interaction in which each mechanism alone is … theory predictions rather than the assumptions underlying the current regulatory environment …
Persistent link: https://www.econbiz.de/10013130563
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The Impact on Stock Prices of Deferral and Elimination of Internal Control Audit Requirement for Small Firms - A Research Note
Espahbodi, Reza - 2019
This paper examines the cumulative market reaction to the events related to deferral of internal control audit requirement under the Sarbanes-Oxley Act of 2002 and its elimination under the Dodd-Frank Act of 2010 for nonaccelerated filers (small firms). We document that small firms experienced...
Persistent link: https://www.econbiz.de/10012891066
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The impact on stock prices of deferral and elimination of internal control audit requirement for small firms
Espahbodi, Reza; Espahbodi, Hassan - In: Journal of contemporary accounting & economics 15 (2019) 2, pp. 158-166
Persistent link: https://www.econbiz.de/10012061084
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Abnormal audit fees and stock price crash risk
Chan, Hung C.; Hee, Kevin; Wang, Jundong - In: International journal of economics and business … 22 (2021) 1, pp. 54-74
Persistent link: https://www.econbiz.de/10012597910
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Auditor legal liability and stock price crash risk : evidence from organizational transformation of chinese audit firms
Chu, Jian; Weng, Chia-Hsiang - In: The international journal of accounting 57 (2022) 4, pp. 1-37
Persistent link: https://www.econbiz.de/10013389448
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Internal control material weakness opinions and the market's reaction to securities fraud litigation announcements
Tsai, Yu-Cheng; Huang, Hua Wei - In: Finance research letters 41 (2021), pp. 1-8
Persistent link: https://www.econbiz.de/10013336126
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The effects of internal controls on the audit completeness and reliability of earnings announcements
Draeger, Michelle A.; Lohwasser, Eric R. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 4, pp. 9-32
Persistent link: https://www.econbiz.de/10014446155