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Audit report lags after voluntary and involuntary auditor changes

Tanyi, Paul; Raghunandan, K.; Barua, Abhijit - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 671-688

Persistent link: https://www.econbiz.de/10008839874

Market reactions to departures of audit committee directors

Singhvi, Meghna; Rama, Dasaratha V.; Barua, Abhijit - In: Accounting horizons : a quarterly publication of the … 27 (2013) 1, pp. 113-128

Persistent link: https://www.econbiz.de/10009734349

SEC enforcement releases and audit fees

Barua, Abhijit; Smith, Antoinette L. - In: Managerial auditing journal 28 (2013) 2, pp. 161-177

Persistent link: https://www.econbiz.de/10009757450

Audit Report Lags after Voluntary and Involuntary Auditor Changes

Tanyi, Paul - 2014

We find that the audit report lag is significantly higher for former Andersen clients (that did not follow their Andersen partner to the new audit firm) than for clients voluntarily changing auditors from another Big 5 predecessor for the fiscal year ended December 31, 2002 (the first year with...

Persistent link: https://www.econbiz.de/10013068286

Using the Fasb's Qualitative Characteristics in Earnings Quality Measures*

Barua, Abhijit - 2008

In this study, I develop a measure of earnings quality by using qualitative characteristics of financial statement information specified in the Statement of Financial Accounting Concepts (SFAC) No. 2 (FASB 1980). I derive a summary measure of earnings quality by applying factor analysis on...

Persistent link: https://www.econbiz.de/10012727361

Earnings management through financing activities : evidence from early debt extinguishments

Barua, Abhijit; Kim, Jung Hoon; Yi, Sheng - In: The journal of corporate accounting & finance 33 (2022) 2, pp. 99-112

Persistent link: https://www.econbiz.de/10013186128

Are audit fees discounted in initial year audit engagements?

Barua, Abhijit; Lennox, Clive; Raghunandan, Aneesh - In: Journal of accounting & economics 69 (2020) 2/3, pp. 1-19

Persistent link: https://www.econbiz.de/10012237572

Shareholder votes on auditor ratification and subsequent auditor dismissals

Barua, Abhijit; Raghunandan, K.; Rama, Dasaratha V. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 1, pp. 129-139

Persistent link: https://www.econbiz.de/10011687251

Hierarchy of earnings thresholds based on discretionary accruals

Barua, Abhijit; Kim, Jung Hoon; Yi, Sheng - In: Advances in accounting : a research annual 44 (2019), pp. 29-48

Persistent link: https://www.econbiz.de/10012064248

Reporting order of financial statements in SEC filings : evidence from 10-K filings of S&P 500 entities

Barua, Abhijit; Kim, Jung Hoon - In: Research in accounting regulation 29 (2017) 2, pp. 167-171

Persistent link: https://www.econbiz.de/10011811205

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