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Managing earnings using classification shifting : evidence from quarterly special items

Fan, Yun; Barua, Abhijit; Cready, William M.; Thomas, … - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1303-1323

Persistent link: https://www.econbiz.de/10008652263

Audit Report Lags after Voluntary and Involuntary Auditor Changes

Tanyi, Paul - 2014

We find that the audit report lag is significantly higher for former Andersen clients (that did not follow their Andersen partner to the new audit firm) than for clients voluntarily changing auditors from another Big 5 predecessor for the fiscal year ended December 31, 2002 (the first year with...

Persistent link: https://www.econbiz.de/10013068286

Earnings management using discontinued operations

Barua, Abhijit; Lin, Steve; Sbaraglia, Andrew M. - In: The accounting review : a publication of the American … 85 (2010) 5, pp. 1485-1509

Persistent link: https://www.econbiz.de/10008667890

SEC enforcement releases and audit fees

Barua, Abhijit; Smith, Antoinette L. - In: Managerial auditing journal 28 (2013) 2, pp. 161-177

Persistent link: https://www.econbiz.de/10009757450

Audit report lags after voluntary and involuntary auditor changes

Tanyi, Paul; Raghunandan, K.; Barua, Abhijit - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 671-688

Persistent link: https://www.econbiz.de/10008839874

Audit committee characteristics and investment in internal auditing

Barua, Abhijit; Rama, Dasaratha V.; Sharma, Vineeta - In: Journal of accounting and public policy 29 (2010) 5, pp. 503-513

Persistent link: https://www.econbiz.de/10008737149

Shareholder votes on auditor ratification and subsequent auditor dismissals

Barua, Abhijit; Raghunandan, K.; Rama, Dasaratha V. - In: Accounting horizons : a quarterly publication of the … 31 (2017) 1, pp. 129-139

Persistent link: https://www.econbiz.de/10011687251

Reporting order of financial statements in SEC filings : evidence from 10-K filings of S&P 500 entities

Barua, Abhijit; Kim, Jung Hoon - In: Research in accounting regulation 29 (2017) 2, pp. 167-171

Persistent link: https://www.econbiz.de/10011811205

CFO gender and accruals quality

Barua, Abhijit; Davidson, Lewis F.; Rama, Dasaratha V.; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 25-39

Persistent link: https://www.econbiz.de/10003976441

Using the Fasb's Qualitative Characteristics in Earnings Quality Measures*

Barua, Abhijit - 2008

In this study, I develop a measure of earnings quality by using qualitative characteristics of financial statement information specified in the Statement of Financial Accounting Concepts (SFAC) No. 2 (FASB 1980). I derive a summary measure of earnings quality by applying factor analysis on...

Persistent link: https://www.econbiz.de/10012727361