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Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation

Jones, Keith L.; Krishnan, Gopal V.; Melendrez, Kevin - 2007

We examine the association between the existence and the magnitude of a fraudulent event that overstated earnings, non-fraudulent restatements of financial statements, and nine competing models of discretionary accruals, accrual estimation errors (Dechow and Dichev 2002 and McNichols 2002), and...

Persistent link: https://www.econbiz.de/10014058931

Expanded Auditor's Report Disclosures and Loan Contracting*

Porumb, Vlad‐Andrei; Zengin‐Karaibrahimoglu, Yasemin; … - In: Contemporary Accounting Research 38 (2021) 4, pp. 3214-3253

Persistent link: https://www.econbiz.de/10012634075

Is Audit Committee Equity Compensation Related to Audit Fees?*

Liu, Xinming; Lobo, Gerald J.; Yu, Hung‐Chao - In: Contemporary Accounting Research 38 (2020) 1, pp. 740-769

Persistent link: https://www.econbiz.de/10012280873

Loan Sales and Borrowers’ Accounting Conservatism

Deng, Saiying; Li, Yutao; Lobo, Gerald J.; Shao, Pei - In: Contemporary Accounting Research 35 (2018) 2, pp. 1166-1194

Persistent link: https://www.econbiz.de/10012087020

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk

Maso, Lorenzo Dal; Lobo, Gerald J.; Mazzi, Francesco; … - In: Contemporary Accounting Research 37 (2020) 2, pp. 1248-1289

Persistent link: https://www.econbiz.de/10012087159