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Gleeson, Simon - 2012

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Continuing dangers of disinformation in corporate accounting reports

Kane, Edward J. - 2003

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Evaluation and response to risk in international accounting and audit systems: framework and German experiences

Wüstemann, Jens - 2004

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Audit quality, materiality & threshold-induced earnings management

Van Caneghem, Tom (contributor) - 2004 - [Elektronische Ressource]

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Litigation risk and auditor conservatism : a UK-US comparison

Li, Shaling; Beekes, Wendy; Peasnell, Ken V. - 2009 - This version: 5th November 2009

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Earnings management and audit adjustments : an empirical study of IBEX 35 constituents

Amat Salas, Oriol; Elvira, Oscar; Platikanova, Petya - 2008

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Myth : external financial reporting quality has a 1st order effect on firm value

Zimmerman, Jerold L. - 2012

I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...

Persistent link: https://www.econbiz.de/10010250808

Auditor conservatism and abnormal accruals

Takada, Tomomi; Muramiya, Katsuhiko - 2010

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Shareholders' demand for conservatism : accounting conservatism, earnings management, and the stewardship value of information

Larmande, Francois - 2015

measures used for incentive contracts. Prior research has shown that the limited liability of the agent results in a demand for …'s possible liability and of the strength of the agency conflict. The paper contributes to the literature by identifying the role …

Persistent link: https://www.econbiz.de/10011544458