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Do auditors constrain benchmark beating behavior to a greater extent in the fourth versus interim quarters?

Casey, Ryan J.; Kaplan, Steven E.; Pinello, Arianna S. - In: Advances in accounting : a research annual 31 (2015) 1, pp. 1-10

Persistent link: https://www.econbiz.de/10011344330

To beat or not to beat? : the importance of analysts' cash flow forecasts

Brown, Lawrence D.; Huang, Kelly; Pinello, Arianna S. - In: Review of quantitative finance and accounting 41 (2013) 4, pp. 723-752

Persistent link: https://www.econbiz.de/10010246380

The implications of ineffective internal control and SOX 404 reporting for financial analysts

Clinton, Sarah B.; Pinello, Arianna S.; Skaife, Hollis A. - In: Journal of accounting and public policy 33 (2014) 4, pp. 303-327

Persistent link: https://www.econbiz.de/10010406655

The relationship between critical accounting estimates and critical audit matters

Pinello, Arianna S.; Puschaver, Lee; Volkan, Ara G. - In: Accounting & taxation : AT 12 (2020) 1, pp. 23-33

Persistent link: https://www.econbiz.de/10012692447

Professonal skepticism : standardsetters' responsiveness to stakeholder comment letters

Pinello, Arianna S.; Volkan, Ara G.; Amone, Mark; … - In: Accounting & taxation : AT 14 (2022) 1, pp. 57-74

Persistent link: https://www.econbiz.de/10013433380

Statement on Auditing Standards 145 : was stakeholder feedback incorporated in the final standard?

Pinello, Arianna S.; Volkan, Ara G.; McCord, Adam - In: Accounting & taxation : AT 15 (2023) 2, pp. 15-29

Persistent link: https://www.econbiz.de/10014492451

To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?

BROWN, LAWRENCE D.; PINELLO, ARIANNA SPINA - In: Journal of Accounting Research 45 (2007) 5, pp. 947-981

<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>Managers play earnings surprise games to avoid negative earnings surprises by managing earnings upward or by managing analysts' earnings expectations downward. We investigate the effectiveness of the financial reporting process at restraining earnings surprise games. Because the annual...

Persistent link: https://www.econbiz.de/10005658708

To beat or not to beat? The importance of analysts’ cash flow forecasts

Brown, Lawrence; Huang, Kelly; Pinello, Arianna - In: Review of Quantitative Finance and Accounting 41 (2013) 4, pp. 723-752

We investigate the implications of firms’ benchmark-beating patterns with respect to analysts’ quarterly cash flow forecasts for firms’ current capital market valuation and their future performance. We hypothesize that nonnegative earnings surprises are more likely to be supported by real...

Persistent link: https://www.econbiz.de/10010867671

Investors' Differential Reaction to Positive versus Negative Earnings Surprises

Pinello, Arianna - In: Contemporary accounting research : a journal of the … 25 (2008) 3, pp. 891-920

Persistent link: https://www.econbiz.de/10008100158

Further Evidence on the Separate and Joint Effects of Litigation and Brand Reputation Motives on Assurance Quality

Casey, Ryan - 2011

We exploit differences in litigation concerns combined with similarities in reputational concerns across two attest service types (comprehensive annual audits and limited interim reviews) to assess litigation-based and reputation-based theories of assurance quality. We contend that because the...

Persistent link: https://www.econbiz.de/10013120855