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Quarterly earnings patterns and earnings management
Das, Somnath; Shroff, Pervin K.; Zhang, Haiwen - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 797-831
Persistent link: https://www.econbiz.de/10003889838
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Discussion of "Quarterly earnings patterns and earnings management"
Wiedman, Christine I. - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 833-841
Persistent link: https://www.econbiz.de/10003889842
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Audit Firm Internal Governance, Auditor Behavior, and Financial Reporting Quality
Aobdia, Daniel - 2020
Using proprietary PCAOB data on audit firms' internal inspection programs, we study the effect of audit firm internal governance on auditor behavior and financial reporting quality. Internal inspection programs are an important quality control mechanism within large audit firms. We find that...
Persistent link: https://www.econbiz.de/10012848620
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Financial reporting quality, private information, monitoring, and the lease-versus-buy decision
Beatty, Anne; Liao, Scott; Weber, Joseph - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1215-1238
Persistent link: https://www.econbiz.de/10008652273