Similar Search Results

Analyzing Speech to Detect Financial Misreporting

Hobson, Jessen L. - 2011

We examine whether vocal markers of cognitive dissonance are useful for detecting financial misreporting. We use speech samples of CEOs during earnings conference calls and generate vocal dissonance markers using automated vocal emotion analysis software. We begin by assessing construct validity...

Persistent link: https://www.econbiz.de/10013134031

Do CFO outside directorships benefit or harm home firm financial reporting quality?

Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118

Persistent link: https://www.econbiz.de/10014576969

Borad of director characteristics and audit report lag : Australian evidence

Singh, Harjinder; Sultana, Nigar - In: Corporate board : role, duties & composition; … 7 (2011) 3, pp. 38-51

Persistent link: https://www.econbiz.de/10011374363

Preference in presentation or impression management : a comparison study between chairmen's statements of the most and least profitable Australian companies

Cen, Zilan; Cai, Rongchang - In: Australasian accounting business and finance journal : AABF 8 (2014) 3, pp. 3-22

Persistent link: https://www.econbiz.de/10010520024

The effectiveness of audit committees for low- and mid-cap firms

Kang, Won Sil; Kilgore, Alan; Wright, Sue - In: Managerial auditing journal 26 (2011) 7, pp. 623-650

Persistent link: https://www.econbiz.de/10009271476

Has Australian financial reporting become more conservative over time?

Lai, Cheng; Lu, Meiting; Shan, Yaowen - In: Accounting and finance : journal of the Accounting … 53 (2013) 3, pp. 731-761

Persistent link: https://www.econbiz.de/10010128905

Profit or prophet? : a case study of the reporting of non-GAAP earnings by Australian banks

Sek, Julie; Taylor, Stephen L. - In: Australian accounting review 21 (2011) 4, pp. 327-339

Persistent link: https://www.econbiz.de/10009424919

Effect of Non-IFRS Earnings Reporting Guidelines on Non-IFRS Earnings Reporting Quality : The Case of Australian Listed Firms

Yang, Yiru - 2018

Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings … reporting guidelines on non-IFRS earnings reporting quality. We find that firms that do not comply with the ASIC guidelines have … lower non–IFRS earnings reporting quality than do firms that comply with these guidelines. The former firms …

Persistent link: https://www.econbiz.de/10012917162

Understanding the non-market value and equity implications of the Walsh bay arts precinct redevelopment

Morrison, Mark D.; Hill, Christine M. - In: The economic record : er 93 (2017) 301, pp. 302-313

Persistent link: https://www.econbiz.de/10011814859

Local governmental management of discretionary and specific accruals

Pilcher, Robyn - In: International journal of accounting, auditing and … 7 (2011) 1/2, pp. 32-60

Persistent link: https://www.econbiz.de/10008825306