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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Accrual reversals and audit fees : the role of abnormal audit fees
Lin, Fang-Chi; Lin, Yu-Cheng; Chen, Chieh-Shuo - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 1/2, pp. 276-294
Persistent link: https://www.econbiz.de/10011986378
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Unmasking the fraud at Toshiba
Caplan, Dennis H,; Dutta, Saurav K.; Marcinko, David J. - In: Issues in accounting education 34 (2019) 3, pp. 41-57
Persistent link: https://www.econbiz.de/10012124565
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Analyst following, financial constraint, and audit opinion shopping : from the perspective of earning management
Lin, Zhijun; Wang, Longmei - In: Journal of international financial management & accounting 34 (2023) 1, pp. 71-96
Persistent link: https://www.econbiz.de/10014279535
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Auditor tenure and the ability to meet or beat earnings forecasts
Davis, Larry R.; Soo, Billy S.; Trompeter, Gregory M. - In: Contemporary accounting research : a journal of the … 26 (2009) 2, pp. 517-548
Persistent link: https://www.econbiz.de/10003886105
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Discussion of "The numbers game in the pre- and post-Sarbanes-Oxley eras"
Roychowdhury, Sugata - In: Journal of accounting, auditing & finance 24 (2009) 4, pp. 535-541
Persistent link: https://www.econbiz.de/10003907790
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2007 academic literature
Jonas, Gregory A.; Moehrle, Stephen R.; … - In: Research in accounting regulation 22 (2010) 2, pp. 71-86
Persistent link: https://www.econbiz.de/10009230505
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Pro forma disclosures, audit fees, and auditor resignations
Chen, Long; Krishnan, Gopal; Pevzner, Mikhail - In: Journal of accounting and public policy 31 (2012) 3, pp. 237-257
Persistent link: https://www.econbiz.de/10009559163
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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US-listed foreign companies' choice of a US-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality
Asthana, Sharad C.; Raman, Krishnamurthy K.; Xu, Hongkang - In: Accounting horizons : a quarterly publication of the … 29 (2015) 3, pp. 631-666
Persistent link: https://www.econbiz.de/10011374521