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Audit committee diversity and financial restatements

Pathak, Seemantini; Samba, Codou; Li, Mengge - In: Journal of management & governance 25 (2021) 3, pp. 899-931

Persistent link: https://www.econbiz.de/10012618606

Corporate governance consequences of accounting scandals : evidence from top management, CFO and auditor turnover

Agrawal, Anup; Cooper, Tommy - In: The quarterly journal of finance 7 (2017) 1, pp. 1-41

Persistent link: https://www.econbiz.de/10011646574

The effect of audit committee characteristics on financial restatements in Malaysia

Wan Masliza Wan Mohammad; Shaista Wasiuzzaman; Seyed … - In: Journal of Asia Pacific business 19 (2018) 1, pp. 4-22

Persistent link: https://www.econbiz.de/10011848429

Abnormal audit fees and future restatements : evidence from Tehran Stock Exchange

Salehi, Mahdi; Farhangdoust, Shayan; Vahidnia, Adineh - In: International journal of accounting, auditing and … 13 (2017) 1, pp. 42-64

Persistent link: https://www.econbiz.de/10011772007

CFO social ties to non-CEO senior managers and financial restatements

Kuang, Yu Flora; Liu, Xiaotao Kelvin; Paruchuri, Srikanth; … - In: Accounting and business research 52 (2022) 2, pp. 115-149

Persistent link: https://www.econbiz.de/10013362739

Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?

Beaulieu, Philip; Hayes, Louise; Timoshenko, Lev M. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 622-659

Persistent link: https://www.econbiz.de/10014304091

Detection models for unintentional financial restatements

Papík, Mário; Papíková, Lenka - In: Journal of business economics and management 21 (2020) 1, pp. 64-86

The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published...

Persistent link: https://www.econbiz.de/10012176183

The determinants and effects of clients following audit partners who switch audit firms

Chang, Wen-Ching; Choy, Hiu Lam; Lin, Huey-Yeh; Koo, Meihua - In: The European accounting review 28 (2019) 3, pp. 541-571

Persistent link: https://www.econbiz.de/10012195352

Einkommens- und Eigenkapitalwirkungen der Steuerabgrenzung nach traditionellem deutschen Handelsrecht und nach IFRS

Willms, Sven - 2008

Persistent link: https://www.econbiz.de/10003637014

Accrual accounting in EU local governments : one method, several approaches

Pina, Vicente; Torres, Lourdes; Yetano, Ana - In: European accounting review 18 (2009) 4, pp. 765-807

Persistent link: https://www.econbiz.de/10003914036