accounting. That is, we expect that in addition to any insurance role, there is at least one component of an auditor's assurance … role that is valued for the mitigation of aggressive accounting. Our results support this prediction using two audit … qualifications provides further evidence of auditor reputation playing a mitigating role on the effect of aggressive accounting on …

misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify …. Our findings are robust across alternate measures of misreporting including restatements and accounting irregularities as …

This paper explores some consequences for economic efficiency of creative accounting practices by merging companies. It … contracts relating pay to accounting profit.Ahead of takeover, prospective acquirers can flatter their earnings record in order … to secure the support of investors for stock-for-stock deals. During takeover, accounting devices are available to the …

fundamentally new requirements of the Information Society, require the creation and study of new approaches to management accounting … in informational aspect. In general, modern management accounting should be able to form and provide information … relationships between elements of accounting and management systems, which enhances the evolution of their integrity and …

misreporting accounting information. Further, in a quasi-natural experiment that uses shifts in import tariffs to identify …. Our findings are robust across alternate measures of misreporting including restatements and accounting irregularities as …