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Impact of economic policy uncertainty on disclosure and pricing of earnings news

Asthana, Sharad; Kalelkar, Rachana - In: Review of quantitative finance and accounting 55 (2020) 4, pp. 1481-1512

Persistent link: https://www.econbiz.de/10012304199

Consequences of going-concern opinion inaccuracy at the audit office level

Xu, Qiao; Kalelkar, Rachana - In: Auditing : a journal of practice & theory 39 (2020) 3, pp. 185-208

Persistent link: https://www.econbiz.de/10012301834

Excess audit committee compensation and audit pricing

Kalelkar, Rachana; Khan, Sarfraz; Park, Sung-Jin - In: International journal of accounting, auditing and … 14 (2017) 2/3, pp. 159-182

Persistent link: https://www.econbiz.de/10011861157

Client-based measure of the audit office reputation

Asthana, Sharad; Kalelkar, Rachana - In: International journal of accounting, auditing and … 13 (2017) 2, pp. 199-226

Persistent link: https://www.econbiz.de/10011818798

The functional background of the compensation committee chair : the choice and weight of performance measures in CEO compensation

Kalelkar, Rachana; Nwaeze, Emeka T. - In: Asian review of accounting 32 (2024) 2, pp. 189-222

Persistent link: https://www.econbiz.de/10014512747

Discussion of "The functional background of the compensation committee chair : the choice and weight of performance measures in CEO compensation"

Gong, Stephen - In: Asian review of accounting 32 (2024) 2, pp. 343-348

Persistent link: https://www.econbiz.de/10014512820

Sarbanes-Oxley Act and the quality of earnings and accruals: Market-based evidence

Kalelkar, Rachana; Nwaeze, Emeka T. - In: Journal of Accounting and Public Policy 30 (2011) 3, pp. 275-294

In this paper we study the impact of the Sarbanes-Oxley Act (SOX) on the valuation weights of earnings and earnings components. The analysis seeks evidence that SOX is associated with changes in investors' perception of earnings and accruals quality. Of particular interest in the analysis is the...

Persistent link: https://www.econbiz.de/10009249970

How do investors perceive audit report lag? : evidence from the cost of equity

Kalelkar, Rachana; Xu, Qiao - In: International journal of auditing : IJA 27 (2023) 2/3, pp. 69-90

Persistent link: https://www.econbiz.de/10014252821

Seasonal affective disorder and audit quality

Kalelkar, Rachana; Xu, Qiao; Chen, Lele - In: International journal of auditing : IJA 27 (2023) 2/3, pp. 109-129

Persistent link: https://www.econbiz.de/10014252830

Taxes and Trade Credit : Evidence from the 2017 Tax Cuts and Jobs Act

Kalelkar, Rachana; Nguyen, Duong; Xu, Hongkang - 2022

In this study, we examine the effect of taxes on the use of trade credit and on the relation between trade credit financing and managerial inside debt using the Tax Cuts and Jobs Act of 2017 TCJA (TCJA). We find that firms are likely to use more trade credit after the enactment of the TCJA,...

Persistent link: https://www.econbiz.de/10013492390