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Results: 310
Earnings quality and board meeting frequency
2023-12-03
Authors
Nikos Vafeas; Adamos Vlittis
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
2023-11-30
Authors
Domenico Campa; Alberto Quagli; Paola Ramassa
Topics
Audit + Compliance Financial RestatementsAccounting reporting complexity, audit engagement partner mandatory rotation, and audit quality
2023-11-28
Authors
Clement Chen; Zhenfeng Liu; Wenye Tang; Ling Tuo
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)Stuck in traffic: Do auditors price traffic congestion?
2023-11-16
Authors
Jie Hao; Viet Tuan Pham
Topics
Audit + Compliance Audit Fees Financial RestatementsDo ties still bind? Analyst behaviour after financial restatements
2023-10-05
Authors
Yi (Ava) Wu; Yu Flora Kuang; Gladys Lee; Kerui Zhai
Topics
Audit + Compliance Financial RestatementsInternal Performance Measures and Earnings Management: Evidence from Segment Earnings
2023-08-10
Authors
Christian Gross; Alfred Wagenhofer; David Windisch
Topics
Audit + Compliance Financial Restatements Internal Controls (ICFR - SOX 404)Internal Information Quality and Corporate Employment Decisions
2023-07-31
Authors
Ahrum Choi; Woo-Jong Lee; Yong Gyu Lee; Gaoguang Zhou
Topics
Audit + Compliance Financial Restatements“Tone at the Top”: Management’s Discussion and Analysis and Audit Quality
2023-03-07
Authors
Kinsun Tam; Qiao Xu; Guy Fernando; Richard A. Schneibl
Topics
Audit + Compliance Financial RestatementsFactors Affecting the Quality of Financial Statements from An Audit Point of View: A Machine Learning Approach
2023-03-05
Authors
Dang Ngoc Hung; Vu Thi Thuy Van; Lan Archer
Topics
Audit + Compliance Financial RestatementsIs Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal
2023-02-17
Authors