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Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls
Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349
Persistent link: https://www.econbiz.de/10009761771
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Voluntary disclosure of auditors' report on internal control : firm characteristics and economic consequences
Yuan, Rongli; Chen, Liming; Wen, Wen - In: Frontiers of business research in China : selected … 7 (2013) 4, pp. 505-534
Persistent link: https://www.econbiz.de/10010257015
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Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325
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The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H. - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
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Risk disclosure preceding negative outcomes : the effects of reporting critical audit matters on judgments of auditor liability
Brasel, Kelsey; Doxey, Marcus M.; Grenier, Jonathan H.; … - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1345-1362
Persistent link: https://www.econbiz.de/10011562608
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Essays on regulation, accounting and market competition
Guo, Qiang - 2014
Persistent link: https://www.econbiz.de/10010421552
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Board and auditor interlocks and voluntary disclosure in annual reports
Braam, G. J. M.; Borghans, Lex - In: Journal of financial reporting & accounting : JFRA 12 (2014) 2, pp. 135-160
Persistent link: https://www.econbiz.de/10010431257
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In denial? : Stock market underreaction to going-concern audit report disclosures
Taffler, Richard J.; Lu, Jeffrey; Kausar, Asad - In: Journal of accounting & economics 38 (2004) 1/3, pp. 263-296
Persistent link: https://www.econbiz.de/10002607072
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The Effects of Accounting Report Quality on the Bias in and Likelihood of Management Disclosures
Kwon, Young K. - 2013
The central focus of this paper is on how the quality of anticipated mandatory accounting reports affects the bias in and likelihood of voluntary management disclosures. Our model integrates two paradigms used to analyze management disclosures, those in which managers choose to disclose or not...
Persistent link: https://www.econbiz.de/10013095953
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Are Voluntary Internal Controls-Related Audit Report Disclosures Informative in IPOs?
Czerney, Keith - 2015
does not extend to internal control effectiveness. Given auditors' limited ability to distinguish financial reporting … tasked with reforming the audit reporting model, and legislators who recently passed Title I of the Jumpstart Our Business … Startups Act that exempts qualifying IPO companies from Section 404(b) reporting requirements for up to five years …
Persistent link: https://www.econbiz.de/10013015490