The emergence of Second-Tier auditors in the US : evidence from investor perceptions of financial reporting credibility
Cory A. Cassell, Gary Giroux, Linda A. Myers and Thomas C. Omer
| Year of publication: |
2013
|
|---|---|
| Authors: | Cassell, Cory A. ; Giroux, Gary A. ; Myers, Linda A. ; Omer, Thomas C. |
| Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 40.2013, 3/4, p. 350-372
|
| Subject: | second-tier auditors | Big 4 auditors | ex ante cost of capital equity | earnings response coefficients | financial reporting credibility | Wirtschaftsprüfung | Financial audit | USA | United States | Ankündigungseffekt | Announcement effect | Internes Kontrollsystem | Internal control | Glaubwürdigkeit | Credibility | Kapitalkosten | Cost of capital | Börsenkurs | Share price |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009761769