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A potential benefit of increasing book-tax conformity : evidence from the reduction in audit fees
Kuo, Nan-Ting; Lee, Cheng F. - In: Review of accounting studies 21 (2016) 4, pp. 1287-1326
Persistent link: https://www.econbiz.de/10011613067
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The association between abnormal audit fees and audit quality after IFRS adoption : evidence from Korea
Jung, Soo-Jung; Kim, Bum-Joon; Chung, Ju-Ryum - In: International journal of accounting and information … 24 (2016) 3, pp. 252-271
Persistent link: https://www.econbiz.de/10011616689
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Effective audit committee, audit quality and earnings management : evidence form Tunisia
Zgarni, Inaam; Hlioui, Khmoussi; Zehri, Fatma - In: Journal of accounting in emerging economies : JAEE 6 (2016) 2, pp. 138-155
Persistent link: https://www.econbiz.de/10011575451
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Mandatory audit firm rotation and audit quality
Cameran, Mara; Prencipe, Annalisa; Trombetta, Marco - In: European accounting review 25 (2016) 1, pp. 35-58
Persistent link: https://www.econbiz.de/10011568825
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Auditor fees, discretionary book-tax differences, and tax avoidance
Kraft, Anastasia; Lopatta, Kerstin - In: International journal of economics and accounting : IJEA 7 (2016) 2, pp. 127-155
Persistent link: https://www.econbiz.de/10011636122
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Alternative earnings management techniques : what audit committees and internal auditors should know
Braswell, Mike; Daniels, Roger B. - In: The journal of corporate accounting & finance 28 (2017) 2, pp. 45-54
Persistent link: https://www.econbiz.de/10011638849
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The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100
Neifar, Souhir; Halioui, Khamoussi; Abdelaziz, Fouad Ben - In: Journal of applied accounting research 17 (2016) 4, pp. 397-420
Persistent link: https://www.econbiz.de/10011640105
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The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
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Optimal penalty and accounting policy
Akita, Masatomo; Osaki, Yusuke - In: Applied economics 48 (2016) 52/54, pp. 5292-5299
Persistent link: https://www.econbiz.de/10011645143
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Are "Big Four audits" really better? : some remarks on the "Big Four dichotomy" in the German audit market
Worret, Daniel - In: International journal of critical accounting : IJCA 8 (2016) 3/4, pp. 246-279
Persistent link: https://www.econbiz.de/10011659750