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Although researchers commonly acknowledge that public-company audits should add value by improving the precision of financial information via reduced estimation errors, prior literature correctly notes that there is little direct archival evidence to support this assertion. Moreover, regulatory...
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Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many … ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has … held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this …
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pt. 1. The general frame of reference -- pt. 2. Some specific issues facing accounting and auditing practice -- pt. 3 …
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Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many … ways accounting contributes to knowledge creation and the consequences in socio-economic realms. …? Exploring the "Gap" between Accounting Practice and Academia and Providing a Theory for Why it Exists -- Introduction …
Persistent link: https://www.econbiz.de/10012683678
This book is essential for students and practitioners in accounting, international business, finance, and economics. In … a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and … accounting profession's failure in auditing and self-regulation, as most firms placed consulting profits ahead of public audit …
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We examine the association between country-level government quality and firms' choice of external auditors. Using a cross-sectional sample of 142,193 firm-year observations from 46 countries over 1998-2007, we show that the government quality of a country has a significant positive effect on the...
Persistent link: https://www.econbiz.de/10013091923
We examine the association between country-level government quality and firms' choice of external auditors. We use a firm's choice of a Big 4 auditor as a proxy for the demand for high-quality financial reporting. Using a cross-sectional sample of 142,193 firm-year observations from 46 countries...
Persistent link: https://www.econbiz.de/10013092405
The main objectives of recent audit market regulations are to (1) increase audit quality, (2) decrease audit market concentration, and (3) foster competition between audit firms. However, the empirical evidence on whether such regulations fulfill these goals is limited. We construct a unique...
Persistent link: https://www.econbiz.de/10012973253