Narrow search
Showing 1 - 10 of 117
Cover Image
Factors Associated with the Early Adoption of the SEC's Revised Auditor Fee Disclosure Rules
Asthana, Sharad; Krishnan, Jayanthi - In: Auditing : a journal of practice & theory 25 (2006) 2, pp. 41-52
Persistent link: https://www.econbiz.de/10007593020
Cover Image
The impact of regulatory and audit environment on managers' discretionary accounting choices : the case of SFAS No. 106
Asthana, Sharad - In: Accounting and the public interest 1 (2001) 1, pp. 74-96
Persistent link: https://www.econbiz.de/10003902055
Cover Image
Earnings management, expected returns on pension assets, and resource allocation decisions
Asthana, Sharad - In: Journal of pension economics and finance 7 (2008) 2, pp. 199-220
Persistent link: https://www.econbiz.de/10003748069
Cover Image
Quality upgrading and restrictive hiring practices in unionized jobs
Krishnan, Jayanthi - In: Journal of labor research 15 (1994) 3, pp. 235-255
Persistent link: https://www.econbiz.de/10001166880
Cover Image
Diversification by the audit offices in the US and its impact on audit quality
Asthana, Sharad - In: Review of quantitative finance and accounting 48 (2017) 4, pp. 1003-1030
Persistent link: https://www.econbiz.de/10011796984
Cover Image
The impact of regulatory and audit environment on managers' discretionary accounting choices : the case of SFAS No. 106
Asthana, Sharad - In: Accounting and the public interest 1 (2001) 1, pp. 74-96
Persistent link: https://www.econbiz.de/10009932604
Cover Image
Internal control and financial reporting quality of small firms
Krishnan, Jagan; Krishnan, Jayanthi; Liang, Sophie - In: Review of Accounting and Finance 19 (2020) 2, pp. 221-246
Purpose: The Dodd–Frank Act of 2010 exempts small, non-accelerated filers from compliance with Sarbanes–Oxley Act (SOX) Section 404b internal control audits. However, these firms are required to comply with other internal control regulations, namely, SOX Sections 302 and 404a, starting in...
Persistent link: https://www.econbiz.de/10012279686
Cover Image
Determinants of the Relations between Transitory Earnings and CEO Cash Compensation in the USA
Asthana, Sharad; Ye, Zhongxia Shelly - 2007
Prior research documents that gains from non-recurring transactions flow through to CEOs' compensation, but that losses from non-recurring transactions do not. This paper extends extant literature by exploring the determinants of this phenomenon. We provide evidence that the prior findings of...
Persistent link: https://www.econbiz.de/10009459069
Cover Image
Wealth mobility in America : a view from the national longitudinal survey
Steckel, Richard H.; Krishnan, Jayanthi - 1992
Persistent link: https://www.econbiz.de/10000136733
Cover Image
Determinants of the relation between transitory earnings and CEO cash compensation in the USA
Asthana, Sharad; Ye, Zhongxia Shelly - In: International journal of accounting, auditing and … 4 (2007) 1, pp. 111-126
Persistent link: https://www.econbiz.de/10003780111