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Auditor and FASB responsibilities for representing underlying economics : what U.S. standards actually say

Palmrose, Zoe-Vonna; Kinney, William R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 3, pp. 83-90

Persistent link: https://www.econbiz.de/10011944073

How should the auditors be audited? : comparing the PCAOB inspections with the AICPA peer reviews

DeFond, Mark L. - In: Journal of accounting & economics 49 (2010) 1/2, pp. 104-108

Persistent link: https://www.econbiz.de/10003948153

Earnings quality research : advances, challenges and future research

DeFond, Mark L. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 402-409

Persistent link: https://www.econbiz.de/10008810008

The consequences of protecting audit partners' personal assets from the threat of liability : a discussion

DeFond, Mark L. - In: Journal of accounting & economics 54 (2012) 2/3, pp. 174-179

Persistent link: https://www.econbiz.de/10009685226

Why accounting matters : evidence from accounting's "big bang"

DeFond, Mark L. - In: Journal of international accounting research 18 (2019) 3, pp. 87-96

Persistent link: https://www.econbiz.de/10012212939

IFRS adoption in China and foreign institutional investments

DeFond, Mark L.; Gao, Xinzi; Li, Oliver Zhen; Xia, Lijun - In: China Journal of Accounting Research 12 (2019) 1, pp. 1-32

We examine the effectiveness of China's IFRS adoption from the perspective of an important set of financial report users, foreign institutional investors. We find that foreign institutional investment does not increase after China's IFRS adoption, and some evidence that it actually declines,...

Persistent link: https://www.econbiz.de/10012621015