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Mandatory earnings disaggregation and the persistence and pricing of earnings components

Venter, Elmar R.; Cahan, Steven F.; Emanuel, David - In: The international journal of accounting : TIJA 48 (2013) 1, pp. 26-53

Persistent link: https://www.econbiz.de/10009726236

The value relevance of mandatory non-GAAP earnings

Venter, Elmar R.; Emanuel, David; Cahan, Steven F. - In: Abacus : a journal of accounting, finance and business … 50 (2014) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10010350511

Non-audit fees, long-term auditor-client relationships and earnings management

Cahan, Steven; Emanuel, David; Hay, David; Wong, Norman - In: Accounting and finance : journal of the Accounting … 48 (2008) 2, pp. 181-207

Persistent link: https://www.econbiz.de/10003723764

Does Media Exposure Affect Financial Reporting Quality Through Auditors?

Cahan, Steven F.; Chen, Chen; Wang, Rencheng - 2022

We examine whether the media has an indirect corporate governance effect on financial reporting quality (FRQ) that operates through auditors. This occurs because greater media coverage can magnify an auditor’s business risk by exposing the auditor to more potential litigation and reputation...

Persistent link: https://www.econbiz.de/10014085524

Investor protection, income smoothing, and earnings informativeness

Cahan, Steven F.; Liu, Guoping; Sun, Jerry - In: Journal of international accounting research 7 (2008) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10003891722

Corporate social responsibility reporting and earnings management : the role of political costs

Yip, Erica; Van Staden, Chris J.; Cahan, Steven F. - In: Australasian accounting business and finance journal : AABF 5 (2011) 3, pp. 17-34

Persistent link: https://www.econbiz.de/10010243817

The effect of globalization and legal environment on voluntary disclosure

Webb, Kimberley A.; Cahan, Steven F.; Sun, Jerry - In: The international journal of accounting : TIJA 43 (2008) 3, pp. 219-245

Persistent link: https://www.econbiz.de/10003766943

Board sub-committees and earnings quality

Sultana, Nigar; Cahan, Steven F.; Zhang, Feida - In: International journal of corporate governance : IJCG 8 (2017) 3/4, pp. 205-235

Persistent link: https://www.econbiz.de/10011845080

The effect of audit specialists on the informativeness of discretionary accruals

Mascarenhas, Duncan; Cahan, Steven F.; Naiker, Vic - In: Journal of accounting, auditing & finance 25 (2010) 1, pp. 53-84

Persistent link: https://www.econbiz.de/10003961400

Does media exposure affect financial reporting quality through auditors?

Cahan, Steven F.; Chen, Chen; Wang, Rencheng - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 4, pp. 750-775

Persistent link: https://www.econbiz.de/10012661989