Asymmetric monitoring of quarterly financial statements by Big 4 auditors and the SEC's timely review requirement
Carol Callaway Dee, Ayalew Lulseged, Tianming Zhang
| Year of publication: |
2021
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|---|---|
| Authors: | Dee, Carol Callaway ; Lulseged, Ayalew ; Zhang, Tianming |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 35.2021, 4, p. 63-81
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| Subject: | earnings management | abnormal accruals | asymmetric monitoring | Big 4 | interim financial reporting | quarterly financial reporting | reviews | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Rückstellung | Accrual |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/HORIZONS-18-016 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012817179