The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
Year of publication: |
2011
|
---|---|
Authors: | Bronson, Scott N. ; Hogan, Chris E. ; Johnson, Marilyn F. ; Ramesh, K. |
Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 51.2011, 1, p. 95-114
|
Publisher: |
Elsevier |
Subject: | Audit report lag | Audit report date | Audit regulation | Earnings announcement date | Preliminary earnings reliability | Unintended consequences |
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