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Earnings management, board independence and audit fees considering the firm's profitability level

Moradi, Javad; Valipour, Hashem; Pahlavan, Zahra - 2012

This study investigates the relation between earnings management, board independence and audit fees considering the firm's profitability level. Two main hypotheses have been designed by theoretical framework, and have been tested on 57 listed companies in Tehran Stock Exchange during 2003 to...

Persistent link: https://www.econbiz.de/10009697074

The effect of audit committee industry expertise on monitoring the financial reporting process

Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273

Persistent link: https://www.econbiz.de/10010256761

The effects of IFRS experience on audit fees for listed companies in China

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Asian review of accounting 24 (2016) 1, pp. 43-68

Persistent link: https://www.econbiz.de/10011542849

Are capitalized software development costs informative about audit risk?

Krishnan, Gopal; Wang, Changjiang - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 39-57

Persistent link: https://www.econbiz.de/10010425047

Reported earnings, auditor's opinion, and compensation : theory and evidence

Basu, Atasi; Elder, Randal; Onsi, Mohamed - In: Accounting and business research : a research quarterly … 42 (2012) 1, pp. 29-48

Persistent link: https://www.econbiz.de/10009514948

Product market competition and audit fees

Wang, Yuequan; Chui, Andy C. W. - In: Auditing : a journal of practice & theory 34 (2015) 4, pp. 139-156

Persistent link: https://www.econbiz.de/10011409523

Non-audit fees, long-term auditor-client relationships and earnings management

Cahan, Steven; Emanuel, David; Hay, David; Wong, Norman - In: Accounting and finance : journal of the Accounting … 48 (2008) 2, pp. 181-207

Persistent link: https://www.econbiz.de/10003723764

Auditor independence, executive pay and firm performance

Iyengar, Raghavan J.; Zampelli, Ernest M. - In: Accounting and finance : journal of the Accounting … 48 (2008) 2, pp. 259-278

Persistent link: https://www.econbiz.de/10003723818

Economic consequences of SFAS 142 goodwill write-offs

Jarva, Henry - In: Accounting and finance : journal of the Accounting … 54 (2014) 1, pp. 211-235

Persistent link: https://www.econbiz.de/10010342393

Do Auditors Care About Real Earnings Management in their Audit Fee Decisions?

Sohn, Byungcherl Charlie - 2011

This study investigates whether the auditors incorporate the implications of potential litigation risks arising from their client firms' earnings management through real activities manipulations (REM). Using a large sample of US firms, I find that REM is significantly positively related to audit...

Persistent link: https://www.econbiz.de/10013121919