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Pro forma disclosures, audit fees, and auditor resignations

Chen, Long; Krishnan, Gopal; Pevzner, Mikhail - In: Journal of accounting and public policy 31 (2012) 3, pp. 237-257

Persistent link: https://www.econbiz.de/10009559163

How do auditors view managers' voluntary disclosure strategy? : the effect of earnings guidance on audit fees

Krishnan, Gopal; Pevzner, Mikhail; Sengupta, Partha - In: Journal of accounting and public policy 31 (2012) 5, pp. 492-515

Persistent link: https://www.econbiz.de/10009675699

Is information in deferred tax valuation allowance useful in predicting the firm's ability to continue as a going concern incremental to MD&A disclosures and auditor's going concer...

Visvanathan, Gnanakumar - In: International journal of disclosure and governance 18 (2021) 3, pp. 223-239

Persistent link: https://www.econbiz.de/10012614975

The information content of management disclosures on going concern : an industry level analysis of bankruptcy prediction and investor reaction

Visvanathan, Gnanakumar - In: Journal of managerial issues : JMI 33 (2021) 4, pp. 396-419

Persistent link: https://www.econbiz.de/10012792359

Pro Forma Disclosures, Audit Fees, and Auditor Resignations

Chen, Long; Krishnan, Gopal V.; Pevzner, Mikhail - 2014

The disclosure of non-GAAP (pro forma) earnings numbers by managers in the post-SOX era continues to attract attention from regulators, media, and researchers. However, there is limited empirical evidence on how auditors view clients that emphasize pro forma earnings over GAAP earnings. We study...

Persistent link: https://www.econbiz.de/10014190310