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Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404

Mitra, Santanu - 2010

Prior studies document that firms having material weaknesses in internal control over financial reporting adjust more discretionary accruals in financial reporting process than other firms. This study examines the influence of industry-specialist audits on accrual management of firms whose...

Persistent link: https://www.econbiz.de/10013143993

Auditor’s Industry Specialization and Earnings Management of Firms Reporting Internal Control Weaknesses Under SOX Section 404

Mitra, Santanu - 2010

Persistent link: https://www.econbiz.de/10013147707

Corporate governance and earnings management in the pre- and post- Sarbanes-Oxley Act Regimes : evidence from implicated option backdating firms

Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah; … - In: Journal of accounting, auditing & finance 26 (2011) 2, pp. 279-315

Persistent link: https://www.econbiz.de/10009012101

Product market power and management's action to avoid earnings disappointment

Mitra, Santanu; Hossain, Mahmud; Jain, Pankaj K. - In: Review of quantitative finance and accounting 41 (2013) 4, pp. 585-610

Persistent link: https://www.econbiz.de/10010246423

Earnings quality, internal control weaknesses and industry-specialist audits

Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10011333141

Auditor's downward switch, governance, and accountig conservatism

Mitra, Santanu; Jaggi, Bikki; Al-Hayale, Talal - In: Journal of accounting, auditing & finance 31 (2016) 4, pp. 551-581

Persistent link: https://www.econbiz.de/10011593059

CEO tenure and audit pricing

Mitra, Santanu; Song, Hakjoon; Lee, Sang Mook; Kwon, … - In: Review of quantitative finance and accounting 55 (2020) 2, pp. 427-459

Persistent link: https://www.econbiz.de/10012303894