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Abschlussprüfer und Bilanzpolitik der Mandanten : eine empirische Analyse des deutschen Prüfungsmarktes
Zimmermann, Ruth-Caroline - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003646656
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Vergütungsanreize und opportunistische Bilanzpolitik : eine empirische Analyse der Rolle von Aufsichtsrat und Abschlussprüfer
Tebben, Tobias - 2011 - 1. Aufl.
Persistent link: https://www.econbiz.de/10008909121
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The role of audit firm expertise and knowledge spillover in mitigating earnings management through the tax accounts
Christensen, Brant E.; Olson, Adam J.; Omer, Thomas C. - In: The journal of the American Taxation Association : a … 37 (2015) 1, pp. 3-36
Persistent link: https://www.econbiz.de/10011281238
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The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
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Earnings management and corporate governance related to mandatory IFRS adoption : evidence from French-listed firms
Garrouch, Hela; Hadriche, Manel; Omri, Abdelwehed - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 322-340
Persistent link: https://www.econbiz.de/10011349653
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Female auditors and accruals quality
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
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Does audit quality influence the relation between earnings management and internal control weakness in the post -SOX period
Ravenstein, Judith van; Georgakopoulos, Georgios; … - In: International journal of sustainable economies … 2 (2013) 2, pp. 70-100
Persistent link: https://www.econbiz.de/10010243585
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Auditor-provided tax services and earnings management in tax expense : the importance of audit committees
Lisic, Ling Lei - In: Journal of accounting, auditing & finance 29 (2014) 3, pp. 340-366
Persistent link: https://www.econbiz.de/10010383835
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What causes fraudulent financial reporting? : evidence based on H shares
Yen, Shih-chung - In: Emerging markets finance & trade : a journal of the … 49 (2013), pp. 254-266
Persistent link: https://www.econbiz.de/10010259409
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808