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Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158

Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 33 (2009) 3, pp. 279-301

Persistent link: https://www.econbiz.de/10003894801

Incremental information context of option-related excess tax benefit under FASB Statement No. 123R: a research note

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: International journal of accounting and information … 19 (2011) 2, pp. 146-168

Persistent link: https://www.econbiz.de/10009243185

The Effect of Auditing Standard No. 5 on Audit Report Lags

Mitra, Santanu - 2015

Auditing Standard No. 5 (AS5) introduced by the Public Company Accounting Oversight Board (PCAOB) in June 2007 requires a top-down risk-based approach in auditing and is expected to improve audit efficiency and make the overall auditing process timelier by reducing audit report lags. We...

Persistent link: https://www.econbiz.de/10013029433