Similar Search Results

The effect of audit committee industry expertise on monitoring the financial reporting process

Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273

Persistent link: https://www.econbiz.de/10010256761

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

Chief financial officers' short- and long-term incentive-based compensation and earnings management

Hossain, Sarowar; Monroe, Gary S. - In: Australian accounting review 25 (2015) 3, pp. 279-291

Persistent link: https://www.econbiz.de/10011841796

State ownership and abnormal accruals in highly-valued firms : evidence from China

Li, Leye; Monroe, Gary S.; Wang, Jenny Jing - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10012520948

The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

Peytcheva, Marietta; Wright, Arnold; Majoor, Barbara - In: Behavioral research in accounting 26 (2014) 2, pp. 51-72

Persistent link: https://www.econbiz.de/10010480071

Chief Financial Officers’ Short — And Long-Term Incentives Based Compensation and Earnings Management

Hossain, Sarowar - 2015

This study examines the associations between the Chief Financial Officer's (CFOs) short- and long-term compensation and discretionary current and non-current accruals. The CFO's cash bonus is used as a measure of short-term incentives and shares plus options is used as a measure of long-term...

Persistent link: https://www.econbiz.de/10013016168