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The accounting financial expertise of the audit committee chair and oversight effectiveness

Krishnamoorthy, Ganesh; Bruynseels, Liesbeth; De … - In: Auditing : a journal of practice & theory 42 (2023) 1, pp. 75-100

Persistent link: https://www.econbiz.de/10014280994

Earnings management in Belgium : a review of the empirical evidence

Vander Bauwhede, Heidi; Willekens, Marleen - In: Tijdschrift voor economie en management 48 (2003) 2, pp. 199-217

Persistent link: https://www.econbiz.de/10001781708

The impact of SOX on earnings quality outside the US : evidence from Belgian subsidiaries of US listed companies

Dutillieux, Wouter; Willekens, Marleen - 2009

Persistent link: https://www.econbiz.de/10009126901

The spillover of SOX on earnings quality in non-U.S. jurisdictions

Dutillieux, Wouter; Francis, Jere R.; Willekens, Marleen - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 23-39

Persistent link: https://www.econbiz.de/10011458084

The Spillover of SOX on Earnings Quality in Non-U.S. Jurisdictions

Dutillieux, Wouter - 2016

In most European countries, U.S.-owned subsidiaries are required by law to file separate entity financial statements in local GAAP. We use this unique institutional setting to examine whether the Sarbanes-Oxley Act of 2002 (SOX) had a flow-through effect on the earnings quality of local GAAP...

Persistent link: https://www.econbiz.de/10012989780

The impact of partners' economic incentives on audit quality in Big 4 partnerships

Dekeyser, Simon; Gaeremynck, Ann; Knechel, W. Robert; … - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 129-152

Persistent link: https://www.econbiz.de/10012703004