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Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues

Baber, William R.; Gore, Angela K. - In: The accounting review : a journal of the American … 83 (2008) 3, pp. 565-592

Persistent link: https://www.econbiz.de/10008062650

Compensation to Managers of Charitable Organizations: An Empirical Study of the Role of Accounting Measures of Program Activities

Baber, William R.; Daniel, Patricia L.; Roberts, Andrea A. - In: The accounting review : a journal of the American … 77 (2002) 3, pp. 679-694

Persistent link: https://www.econbiz.de/10006767226

Foreword

Baber, William R.; Granof, Michael H. - In: Journal of accounting and public policy 28 (2009) 6, pp. v

Persistent link: https://www.econbiz.de/10008882966

Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor

Baber, William R.; Krishnan, Jagan; Zhang, Yinqi - 2014

The Sarbanes-Oxley Act of 2002 (SOX) proscribes so-called “affiliated hires” of financial executives. More specifically, SOX requires that firms wait at least one year before hiring an individual recently employed as a member of the firm’s external audit team. The intent of the regulation...

Persistent link: https://www.econbiz.de/10014216836

Consequences of Gaap Disclosure Regulation : Evidence from Municipal Debt Issues

Baber, William R.; Gore, Angela K. - 2012

We compare characteristics of municipal debt issues in states that mandate GAAP for municipalities with issues in states that impose no annual financial disclosure requirements. Cross-sectional comparisons indicate that the use of public (versus private) debt is greater, and municipal debt costs...

Persistent link: https://www.econbiz.de/10014026618

Foreword

Baber, William R.; Granof, Michael H. - In: Journal of Accounting and Public Policy 28 (2009) 6, pp. v-v

Persistent link: https://www.econbiz.de/10008521808

Toward understanding the role of auditing in the public sector

Baber, William R. - In: Journal of Accounting and Economics 5 (1983) 1, pp. 213-227

Persistent link: https://www.econbiz.de/10005492368

The role of generally accepted reporting methods in the public sector: An empirical test

Baber, William R.; Sen, Pradyot K. - In: Journal of Accounting and Public Policy 3 (1984) 2, pp. 91-106

Persistent link: https://www.econbiz.de/10005546267

Toward a framework for evaluating the role of accounting and auditing in political markets: The influence of political competition

Baber, William R. - In: Journal of Accounting and Public Policy 9 (1990) 1, pp. 57-73

Persistent link: https://www.econbiz.de/10005546277