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Signalling roles of prestigious auditors and underwriters in an emerging IPO market
Sundarasen, Sheela Devi D.; Khan, Afzal; Nakiran Rajangam - In: Global business review 19 (2018) 1, pp. 69-84
Persistent link: https://www.econbiz.de/10011800184
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Investor heterogeneity, auditor choice, and information signaling
Wei, Xu; Xiao, Xiao; Zhou, Yi - In: Auditing : a journal of practice & theory 34 (2015) 3, pp. 113-138
Persistent link: https://www.econbiz.de/10011341370
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Firm accrual quality following restatements : a signaling view
Wiedman, Christine I.; Hendricks, Kevin B. - In: Journal of business finance & accounting : JBFA 40 (2013) 9/10, pp. 1095-1125
Persistent link: https://www.econbiz.de/10010236229
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Audits as signals
Kotowski, Maciej; Weisbach, David A.; Zeckhauser, Richard - 2013
Persistent link: https://www.econbiz.de/10009791149
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The audit expectations gap : mitigating information asymmetries and corporate social responsibility as a signaling device
Ojo, Marianne; Heang, Lee Teck; Azham, Ali; Mohd. Rosli … - In: Analyzing the relationship between corporate social …, (pp. 162-189). 2016
Persistent link: https://www.econbiz.de/10011548984
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Real effects of the audit choice
Kausar, Asad; Shroff, Nemit; White, Hal; Sharp, Nathan Y. - In: Journal of accounting & economics 62 (2016) 1, pp. 157-181
Persistent link: https://www.econbiz.de/10011558877
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Auditor Choice by IPO Firms in Germany : Information or Insurance Signalling?
Lenz, Hansrudi - 2016
consists of 306 firms. In the IPO context, audit quality can be used as a signal about firm value (information signalling). On … risks (insurance signalling). Larger offerings lead to increased liability and reputation risks. Our hypotheses try to … by IPO firms seems to be dominated by ‘insurance signalling', whereas ‘information signalling' seems to be of minor …
Persistent link: https://www.econbiz.de/10013001121
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PCAOB Form 2 Disclosure : A Firm-Level Signal of Audit Quality?
Buchheit, Steve - 2016
In response to Section 102(d) of the Sarbanes-Oxley Act, PCAOB Rule 2200 required annual reporting from all registered accounting firms via PCAOB Form 2. Filed for the first time during the second quarter of 2010, PCAOB Form 2 provides information about (1) each accounting firm's available human...
Persistent link: https://www.econbiz.de/10013005890
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Audits as Signals
Kotowski, Maciej H. - 2013
A broad array of law enforcement strategies, from income tax to bank regulation, involve self-reporting by regulated agents and auditing of some fraction of the reports by the regulating bureau. Standard models of self-reporting strategies assume that although bureaus only have estimates of the...
Persistent link: https://www.econbiz.de/10013077669
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Signaling versus auditing
Bester, Helmut; Lang, Matthias; Li, Jianpei - 2021
We analyze a competitive labor market in which workers signal their productivities through education à la Spence (1973), and firms have the option of auditing to learn workers’ productivities. Audits are costly and non–contractible. We characterize the trade–offs between signaling by...
Persistent link: https://www.econbiz.de/10012648090