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Accounting Standards Harmonization and Financial Integration

Dhaliwal, Dan; He, Wen; Li, Yan; Pereira, Raynolde - In: Contemporary Accounting Research 36 (2019) 4, pp. 2437-2466

Persistent link: https://www.econbiz.de/10012087102

Management-Employee Alliance and Earnings Opacity

Khurana, Inder K.; Zhong, Rong (Irene) - 2022

The rise of stakeholder governance has triggered a wave of legal initiatives to strengthen employee voice in firms. Exploiting staggered employment protection laws (EPLs) across 26 countries, we find that managers facing strong EPLs report more opaque earnings. Exploring the mechanism, we show...

Persistent link: https://www.econbiz.de/10014238607

Greater Reliance on Major Customers and Auditor Going‐Concern Opinions

Dhaliwal, Dan; Michas, Paul N.; Naiker, Vic; Sharma, Divesh - In: Contemporary Accounting Research 37 (2020) 1, pp. 160-188

Persistent link: https://www.econbiz.de/10012087151

PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*

Khurana, Inder K.; Lundstrom, Nathan G.; Raman, K. K. - In: Contemporary Accounting Research 38 (2020) 1, pp. 376-411

Persistent link: https://www.econbiz.de/10012280877