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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.2 Listed Companies
World Bank - 2017
The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose … of the local securities market regulator in respect of financial reporting of listed companies specifically. Questions …: overview of the securities exchange and market; securities market regulation; financial reporting requirements for listed …
Persistent link: https://www.econbiz.de/10012248293
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The effect of the private securities litigation reform act of 1995 on the cost of equity capital
Lee, Ho Young; Mande, Vivek; Son, Myungsoo - In: Quarterly journal of finance & accounting : QJFA 48 (2009) 2, pp. 85-106
Persistent link: https://www.econbiz.de/10003879132
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The changing face of regulators' investigations into financial statement fraud
Lane, Richard; O'Connell, Brendan T. - In: Accounting research journal 22 (2009) 2, pp. 118-143
Persistent link: https://www.econbiz.de/10003891904
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An examination of perceptions of auditor independence and financial reporting quality when former auditors are hired
Daugherty, Brian; Dickins, Denise - In: Advances in accounting behavioral research 13 (2010), pp. 169-194
Persistent link: https://www.econbiz.de/10003995828
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A review of academic literature on internal control reporting under SOX
Schneider, Arnold; Gramling, Audrey A.; Hermanson, Dana R. - In: Journal of accounting literature : the official journal … 28 (2009), pp. 1-46
Persistent link: https://www.econbiz.de/10003963746
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Auditor differentiation, mitigating management actions, and audit-reporting accuracy for distressed firms
Bruynseels, Liesbeth; Knechel, W. Robert; Willekens, Marleen - In: Auditing : a journal of practice & theory 30 (2011) 1, pp. 1-20
Persistent link: https://www.econbiz.de/10008986585
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Consequences of auditor reputation loss for client firms : deterioration of financial reporting quality after the Andersen collapse
Brown, Kevin F.; Dang, Li - In: International journal of business innovation and research 5 (2011) 3, pp. 318-331
Persistent link: https://www.econbiz.de/10008986593
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Internal control deficiencies and the issuance of going concern opinions
Jiang, Wei; Rupley, Kathleen Hertz; Wu, Jia - In: Research in accounting regulation 22 (2010) 1, pp. 40-46
Persistent link: https://www.econbiz.de/10009230509
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A copayment auditing scheme for financial misreporting
Ho, Shirley J.; Mallick, Sushanta Kumar - In: The international journal of accounting : TIJA 50 (2015) 1, pp. 53-74
Persistent link: https://www.econbiz.de/10010510728
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Meeting the evolving corporate reporting needs of government and society : arguments for a deliberative approach to accounting rule making
Cooper, David J.; Morgan, Wayne - In: Accounting and business research : a research quarterly … 43 (2013) 4, pp. 418-441
Persistent link: https://www.econbiz.de/10009788842