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This paper presents a statistical analysis confirming the former empirical findings that positive differences between the growth rates of P-Score and Z-score appears in financial statement data of companies involved in major financial fraud. The paper examines firms that engaged in fraud in the...
Persistent link: https://www.econbiz.de/10011205451
This paper examines the capture of government regulators using the case of Satyam Computer Services Ltd., one of India’s largest software and services companies, which disclosed a $1.47 billion fraud on its balance sheet on January 7, 2009. The firm, which traded on the New York and...
Persistent link: https://www.econbiz.de/10011205490
As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS) as the required framework for financial statements. A non-comprehensive listing includes the European Union Countries, Canada, Australia and New Zealand. In the United States,...
Persistent link: https://www.econbiz.de/10011205562
This paper investigates the relationship between earnings management-audit quality and earnings management-legal system quality by using 1507 firms’ observations from listed companies in private firms across different 8 emerging countries. Consistent with previous research, differentiation...
Persistent link: https://www.econbiz.de/10009395612
This study aims to explore some particularities concerning the Romanian auditedentities which are oriented mainly towards contracting audit services from the largest companiesproviding auditing services (Big 4 companies). The assessment criteria taken into consideration forthe differentiation of...
Persistent link: https://www.econbiz.de/10010732662
In this study, we investigate the effects of firms' internal control weakness (ICW) disclosures on their customers. We hypothesize that ICW disclosure adversely affects customers' perceptions of firms' ability and incentive to honor implicit commitments to customers, and as such, customers are...
Persistent link: https://www.econbiz.de/10010869625
Turkey is one of the countries that have debates on the necessary arrangements and preparations before the adoption of “International Financial Reporting Standard for Small and Mid-sized Entities” which was issued in July 2009 by International Accounting Standards Board. In the adoption...
Persistent link: https://www.econbiz.de/10010663677
This paper formalizes a two-step representation of accounting measurement and uses it to formalize a general rationale for conservatism as a measurement principle. A transaction's economic substance manifests itself in characteristics of the transaction, and an accounting rule is a mapping from...
Persistent link: https://www.econbiz.de/10010664198
The audit market is divided between two main categories of auditors: Big Four auditors and Non Big Four auditors. The general accepted opinion is that the former cover most audit services. The objective of the study is to quantify the share covered by Big Four auditors at the level of Romanian...
Persistent link: https://www.econbiz.de/10010838275
This study aims to establish a methodology starting from certain criteria pertaining to the performance level of audited companies, according to which one may achieve a forecast of the changes in the financial audit services market, from the viewpoint of three categories of financial auditors:...
Persistent link: https://www.econbiz.de/10010838282