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Do Auditors Charge a Risk Premium? Evidence from the Association between Derivative Hedging and Audit Fees

Ranasinghe, Tharindra - 2018

Although prior literature has documented a positive association between business risk and audit fees, it remains unclear whether, in addition to expending greater audit effort on riskier clients, auditors also charge a risk premium. This is an important issue because a risk premium is a...

Persistent link: https://www.econbiz.de/10012913095

The impact of SFAS 133 on income smoothing by banks through loan loss provisions

Kilic, Emre; Lobo, Gerald J.; Ranasinghe, Tharindra; … - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 233-260

Persistent link: https://www.econbiz.de/10009711735

Why hedge? : extent, nature, and determinants of derivative usage in U.S. municipalities

Khumawala, Saleha B.; Ranasinghe, Tharindra; Yan, Claire J. - In: Journal of accounting and public policy 35 (2016) 3, pp. 303-325

Persistent link: https://www.econbiz.de/10011502805

Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments

Khumawala, Saleha B.; Ranasinghe, Tharindra; Yan, Claire J. - In: Journal of accounting and public policy 39 (2020) 5, pp. 1-14

Persistent link: https://www.econbiz.de/10012420924

Real Effects of Governmental Accounting Standards : Evidence from GASB Statement No. 53 - Accounting and Financial Reporting for Derivative Instruments

Khumawala, Saleha B. - 2020

GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U.S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative instruments in the government-wide statement...

Persistent link: https://www.econbiz.de/10012823877

Do auditors charge a client business risk premium? : evidence from audit fees and derivative hedging in the U.S. oil and gas industry

Ranasinghe, Tharindra; Yi, Lin; Zhou, Ling - In: Review of accounting studies 28 (2023) 2, pp. 1107-1139

Persistent link: https://www.econbiz.de/10014336068

Hedging, hedge accounting, and earnings predictability

Ranasinghe, Tharindra; Sivaramakrishnan, Konduru; Yi, Lin - In: Review of accounting studies 27 (2022) 1, pp. 35-75

Persistent link: https://www.econbiz.de/10013172504

Hedging, investment efficiency, and the role of the information environment

Lobo, Gerald J.; Ranasinghe, Tharindra; Yi, Lin - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 2, pp. 324-351

Persistent link: https://www.econbiz.de/10013175310