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Audit partner rotation and financial reporting quality

Litt, Barri; Sharma, Divesh S.; Simpson, Thuy; Tanyi, … - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 59-86

Persistent link: https://www.econbiz.de/10010407822

Equity Value Implications of the Sec Exchange Act Rule 13a-14 : A Litigation Cost Perspective

Garg, Mukesh - 2012

The purpose of our study is to assess the role of litigation risk in the stock price setting process in relation to the Securities and Exchange Commission (SEC) Exchange Act Rule 13a-14. We employ 12 June, the proposal of Rule 13a-14, and 27 June, the ruling of certification requirement, as...

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The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees

Dhaliwal, Dan S.; Naiker, Vic; Navissi, Farshid - In: Contemporary accounting research : a journal of the … 27 (2010) 3, pp. 787-827

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Equity value implications of the SEC Exchange Act Rule 13a-14 : a litigation cost perspective

Garg, Mukesh; Naiker, Vic; Navissi, Farshid - In: Australian journal of management 37 (2012) 1, pp. 77-98

Persistent link: https://www.econbiz.de/10009558575