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Analyst following and forecast accuracy after eliminating the 20-F reconciliation between IFRS and U.S. GAAP
Li, Wen; Zhang, Huai - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 806-828
Persistent link: https://www.econbiz.de/10013389062
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An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards
McEnroe, John E.; Sullivan, Mark - In: Research in accounting regulation 25 (2013) 2, pp. 196-207
Persistent link: https://www.econbiz.de/10010232429
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Do corporate governance measures impact audit pricing of smaller firms? : evidence from the United States and New Zealand
Umapathy Ananthanarayanan - In: The international journal of business and finance … 12 (2018) 2, pp. 77-94
Persistent link: https://www.econbiz.de/10011926724
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Financial restatements, audit fees, and the moderating effect of CFO turnover
Feldmann, Dorothy A.; Read, William J.; Abdolmohammadi, … - In: Auditing : a journal of practice & theory 28 (2009) 1, pp. 205-223
Persistent link: https://www.econbiz.de/10003863462
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Audit fee pricing and internationally-credible GAAP : a property rights analysis
Klumpes, Paul J. M. - In: European journal of law and economics 35 (2013) 1, pp. 21-39
Persistent link: https://www.econbiz.de/10009696968
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Foreign institutional ownership and the global convergence of financial reporting practices
Fang, Vivian W.; Maffett, Mark; Zhang, Bohui - In: Journal of accounting research 53 (2015) 3, pp. 593-631
Persistent link: https://www.econbiz.de/10011295344
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On litigation risk and disclosure complexity : evidence from Canadian firms cross-listed in the US
Gillan, Stuart L.; Panasian, Christine A. - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 426-454
Persistent link: https://www.econbiz.de/10010468644
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The effect of governance on specialist auditor choice and audit fees in US family firms
Srinidhi, Bin N.; He, Shaohua; Firth, Michael Anthony - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2297-2329
Persistent link: https://www.econbiz.de/10010469129
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Auditors' responses to classification shifting : evidence from U.S. firms
Dao, Mai; Xu, Hongkang; Pham, Trung - In: Accounting horizons : a quarterly publication of the … 36 (2022) 1, pp. 25-48
Persistent link: https://www.econbiz.de/10013252470
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Characteristics of managerial tone priced by auditors : evidence based on annual letters to shareholders of large U.S. firms
Greiner, Adam; Patelli, Lorenzo; Pedrini, Matteo - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 139-161
Persistent link: https://www.econbiz.de/10012293992