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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
The accounting review : a publication of the American Accounting Association
Journal of business ethics : JOBE
37
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
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ECONIS (ZBW)
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1
Zur Ratingrelevanz der European Sustainability Reporting Standards
Donau, Charlotte-Louisa
;
Müller, Maximilian André
- In:
KoR : internationale und kapitalmarktorientierte …
23
(
2023
)
11/12
,
pp. 451-461
Persistent link: https://www.econbiz.de/10014424518
Saved in:
2
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
3
Financial reporting quality and myopic investments : theory and evidence
Geng, Heng
;
Zhang, Cheng
;
Zhou, Frank S.
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 223-251
Persistent link: https://www.econbiz.de/10014390399
Saved in:
4
The effect of audit firm internal inspections on auditor effort and financial reporting quality
Aobdia, Daniel
;
Petacchi, Reining C.
- In:
The accounting review : a publication of the American …
98
(
2023
)
5
,
pp. 1-29
Persistent link: https://www.econbiz.de/10014374953
Saved in:
5
Understanding the sustainability reporting landscape and research opportunities in accounting
Dechow, Patricia M.
- In:
The accounting review : a publication of the American …
98
(
2023
)
5
,
pp. 481-493
Persistent link: https://www.econbiz.de/10014375007
Saved in:
6
Do high-quality auditors improve non-GAAP reporting?
Feng, Zhuoan
;
Francis, Jere R.
;
Shan, Yaowen
;
Taylor, …
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 215-250
Persistent link: https://www.econbiz.de/10014234223
Saved in:
7
Evolution of digital reporting with XBRL : new approaches for digital ESG reporting on the horizon
Bössen, Richard
- In:
KoR : internationale und kapitalmarktorientierte …
23
(
2023
)
6
,
pp. 276-278
Persistent link: https://www.econbiz.de/10014287633
Saved in:
8
The effect of managerial adverse experience on financial reporting
Kubick, Thomas R.
;
Li, Yijun
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 307-333
Persistent link: https://www.econbiz.de/10014303160
Saved in:
9
Consequences of prescribed disclosure timeliness : evidence from acceleration of the form 8-K filing deadline
Watkins, Jessica
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 429-463
Persistent link: https://www.econbiz.de/10013503626
Saved in:
10
Cheating for the cause : the effects of performance-based pay on socially oriented misreporting
Hobson, Jessen L.
;
Sommerfeldt, Ryan D.
;
Wang, Laura W.
- In:
The accounting review : a publication of the American …
96
(
2021
)
5
,
pp. 317-336
Persistent link: https://www.econbiz.de/10012643677
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11
Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients
Frankel, Richard M.
;
Kalay, Alon
;
Sadka, Gil
;
Zou, Yuan
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 215-238
Persistent link: https://www.econbiz.de/10012703017
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12
The effect of auditor reporting choice and audit committee oversight on management financial disclosures
Fuller, Stephen H.
;
Joe, Jennifer R.
;
Luippold, Benjamin L.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 239-274
Persistent link: https://www.econbiz.de/10012703019
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13
Do investors value higher financial reporting quality, and can expanded audit reports unlock this value?
Elliott, W. Brooke
;
Fanning, Kirsten
;
Peecher, Mark E.
- In:
The accounting review : a publication of the American …
95
(
2020
)
2
,
pp. 141-165
Persistent link: https://www.econbiz.de/10012257832
Saved in:
14
The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting
Ashraf, Musaib
;
Michas, Paul N.
;
Russomanno, Dan
- In:
The accounting review : a publication of the American …
95
(
2020
)
5
,
pp. 23-56
Persistent link: https://www.econbiz.de/10012320359
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15
Do Type II subsequent events impair financial reporting quality?
Czerney, Keith
;
Schmidt, Jaime J.
;
Thompson, Anne M.
; …
- In:
The accounting review : a publication of the American …
95
(
2020
)
6
,
pp. 97-123
Persistent link: https://www.econbiz.de/10012421489
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16
The unintended consequences of material weakness reporting on auditors' acceptance of aggressive client reporting
Bauer, Tim D.
;
Bucaro, Anthony C.
;
Estep, Cassandra
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 51-72
Persistent link: https://www.econbiz.de/10012297215
Saved in:
17
Top management team characteristics and financial reporting quality
Zhang, Dana
- In:
The accounting review : a publication of the American …
94
(
2019
)
5
,
pp. 349-375
Persistent link: https://www.econbiz.de/10012121949
Saved in:
18
Financial reporting quality, investment horizon, and institutional investor trading strategies
Bushee, Brian J.
;
Goodman, Theodore H.
;
Sunder, Shyam V.
- In:
The accounting review : a publication of the American …
94
(
2019
)
3
,
pp. 87-112
Persistent link: https://www.econbiz.de/10012029337
Saved in:
19
The effect of mandatory quarterly reporting on firm value
Kajüter, Peter
;
Klassmann, Florian
;
Nienhaus, Martin
- In:
The accounting review : a publication of the American …
94
(
2019
)
3
,
pp. 251-277
Persistent link: https://www.econbiz.de/10012029398
Saved in:
20
The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.
;
Griffin, Jeremy B.
;
Zehms, Karla M.
- In:
The accounting review : a publication of the American …
94
(
2019
)
4
,
pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
Saved in:
21
Measuring accounting reporting complexity with XBRL
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
93
(
2018
)
1
,
pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
Saved in:
22
Management's responsibility acceptance, locus of breach, and investors' reactions to internal control reports
Tan Hun Tong
;
Yu, Yao
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 331-355
Persistent link: https://www.econbiz.de/10011966853
Saved in:
23
Discretionary aggregation
Ebert, Michael
;
Simons, Dirk
;
Stecher, Jack Douglas
- In:
The accounting review : a publication of the American …
92
(
2017
)
1
,
pp. 73-91
Persistent link: https://www.econbiz.de/10011646246
Saved in:
24
The real effects of mandatory quarterly reporting
Ernstberger, Jürgen
;
Link, Benedikt Daniel
;
Stich, Michael
- In:
The accounting review : a publication of the American …
92
(
2017
)
5
,
pp. 33-60
Persistent link: https://www.econbiz.de/10011762794
Saved in:
25
Synergy between accounting disclosures and forward-looking information in stock prices
Arya, Anil
;
Mittendorf, Brian
;
Ramanan, Ram N. V.
- In:
The accounting review : a publication of the American …
92
(
2017
)
2
,
pp. 1-17
Persistent link: https://www.econbiz.de/10011674054
Saved in:
26
Banks' acquisition of private information about financial misreporting
Chen, Po-Chang
- In:
The accounting review : a publication of the American …
91
(
2016
)
3
,
pp. 835-857
Persistent link: https://www.econbiz.de/10011503993
Saved in:
27
The interaction of communicating measurement uncertainty and the dark triad on managers' reporting decisions
Majors, Tracie M.
- In:
The accounting review : a publication of the American …
91
(
2016
)
3
,
pp. 973-992
Persistent link: https://www.econbiz.de/10011504182
Saved in:
28
Corporate accountability reporting and high-profile misconduct
Christensen, Dane M.
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 377-399
Persistent link: https://www.econbiz.de/10011458932
Saved in:
29
The impact of audit completeness and quality on earnings announcement GAAP disclosures
Schroeder, Joseph H.
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 677-705
Persistent link: https://www.econbiz.de/10011459001
Saved in:
30
Risk disclosure preceding negative outcomes : the effects of reporting critical audit matters on judgments of auditor liability
Brasel, Kelsey
;
Doxey, Marcus M.
;
Grenier, Jonathan H.
; …
- In:
The accounting review : a publication of the American …
91
(
2016
)
5
,
pp. 1345-1362
Persistent link: https://www.econbiz.de/10011562608
Saved in:
31
Does real-time reporting deter strategic disclosures by management? : the impact of real-time reporting and event controllability on disclosure bunching
Tian, Xiaoli Shaolee
- In:
The accounting review : a publication of the American …
90
(
2015
)
5
,
pp. 2107-2139
Persistent link: https://www.econbiz.de/10011375885
Saved in:
32
On the stewardship value of soft managerial reports
Şabac, Florin
;
Tian, Jie Joyce
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1683-1706
Persistent link: https://www.econbiz.de/10011337659
Saved in:
33
Admitting mistakes : home country effect on the reliability of restatement reporting
Srinivasan, Suraj
;
Wahid, Aida Sijamic
;
Yu, Gwen
- In:
The accounting review : a publication of the American …
90
(
2015
)
3
,
pp. 1201-1240
Persistent link: https://www.econbiz.de/10011295562
Saved in:
34
Numerical formats within risk disclosures and the moderating effect of investors' concerns about management discretion
Nelson, Mark W.
;
Rupar, Kathy K.
- In:
The accounting review : a publication of the American …
90
(
2015
)
3
,
pp. 1149-1168
Persistent link: https://www.econbiz.de/10011295564
Saved in:
35
CEO equity incentives and financial misreporting : the role of auditor expertise
Jayaraman, Sudarshan
;
Milbourn, Todd
- In:
The accounting review : a publication of the American …
90
(
2015
)
1
,
pp. 321-350
Persistent link: https://www.econbiz.de/10010488907
Saved in:
36
Narrative disclosure and earnings performance : evidence from R&D disclosures
Merkley, Kenneth J.
- In:
The accounting review : a publication of the American …
89
(
2014
)
2
,
pp. 725-757
Persistent link: https://www.econbiz.de/10010407233
Saved in:
37
Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?
Czerney, Keith
;
Schmidt, Jaime J.
;
Thompson, Anne M.
- In:
The accounting review : a publication of the American …
89
(
2014
)
6
,
pp. 2115-2149
Persistent link: https://www.econbiz.de/10010469145
Saved in:
38
Financial reporting quality of US private and public firms
Hope, Ole-Kristian
;
Thomas, Wayne B.
;
Vyas, Dushyantkumar
- In:
The accounting review : a publication of the American …
88
(
2013
)
5
,
pp. 1715-1742
Persistent link: https://www.econbiz.de/10010200150
Saved in:
39
The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions
Ramalingegowda, Santhosh
;
Wand, Chuan-san
;
Yu, Yong
- In:
The accounting review : a publication of the American …
88
(
2013
)
3
,
pp. 1007-1039
Persistent link: https://www.econbiz.de/10009751739
Saved in:
40
The commitment effect versus information effect of disclosure-evidence from smaller reporting companies
Cheng, Lin
;
Liao, Scott
;
Zhang, Haiwen
- In:
The accounting review : a publication of the American …
88
(
2013
)
4
,
pp. 1239-1263
Persistent link: https://www.econbiz.de/10009785601
Saved in:
41
Does investment-related pressure lead to misreporting? : an analysis of reporting following M&A transactions
Bens, Daniel A.
;
Goodman, Theodore H.
;
Neamtiu, Monica
- In:
The accounting review : a publication of the American …
87
(
2012
)
3
,
pp. 839-865
Persistent link: https://www.econbiz.de/10009565277
Saved in:
42
Cover me : managers' responses to changes in analyst coverage in the post-regulation FD period
Anantharaman, Divya
;
Zhang, Yuan
- In:
The accounting review : a publication of the American …
86
(
2011
)
6
,
pp. 1851-1885
Persistent link: https://www.econbiz.de/10009502155
Saved in:
43
Internal controls and conditional conservatism
Beng Wee Goh
;
Li, Dan
- In:
The accounting review : a publication of the American …
86
(
2011
)
3
,
pp. 975-1005
Persistent link: https://www.econbiz.de/10009156934
Saved in:
44
The causes and consequences of internal control problems in nonprofit organizations
Petrovits, Christine
;
Shakespeare, Catherine
;
Shih, Aimee
- In:
The accounting review : a publication of the American …
86
(
2011
)
1
,
pp. 325-357
Persistent link: https://www.econbiz.de/10008901129
Saved in:
45
The role of the internal audit function in the disclosure of material weaknesses
Lin, Shu
;
Pizzini, Mina
;
Vargus, Mark
;
Bardhan, Indranil R.
- In:
The accounting review : a publication of the American …
86
(
2011
)
1
,
pp. 287-323
Persistent link: https://www.econbiz.de/10008901131
Saved in:
46
Are investors confused by restatements after Sarbanes-Oxley ?
Burks, Jeffrey J.
- In:
The accounting review : a publication of the American …
86
(
2011
)
2
,
pp. 507-539
Persistent link: https://www.econbiz.de/10008989561
Saved in:
47
Comprehensive income : who's afraid of performance reporting?
Bamber, Linda S.
;
Jiang, John Xuefeng
;
Petroni, Kathy Ruby
- In:
The accounting review : a publication of the American …
85
(
2010
)
1
,
pp. 97-126
Persistent link: https://www.econbiz.de/10003947323
Saved in:
48
Perceptions of investment risk associated with material control weakness pervasiveness and disclosure detail
Rose, Jacob M.
;
Strand Norman, Carolyn
;
Rose, Anna M.
- In:
The accounting review : a publication of the American …
85
(
2010
)
5
,
pp. 1787-1807
Persistent link: https://www.econbiz.de/10008667879
Saved in:
49
Ziele und Erfolgsfaktoren der externen Risikoberichterstattung von Kreditinstituten
Weber, Dieter
- In:
KoR : internationale und kapitalmarktorientierte …
10
(
2010
)
4
,
pp. 208-216
Persistent link: https://www.econbiz.de/10003956094
Saved in:
50
The effects of reporting complexity on small and large investor trading
Miller, Brian P.
- In:
The accounting review : a publication of the American …
85
(
2010
)
6
,
pp. 2107-2143
Persistent link: https://www.econbiz.de/10008807047
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