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PCAOB International Inspections and Audit Quality
Krishnan, Jagan - 2017
We investigate the impact of the Public Company Accounting Oversight Board's (PCAOB) first-time inspections of foreign accounting firms by examining abnormal accruals around the inspection year, and the value relevance of accounting numbers around the inspection report date, for their U.S....
Persistent link: https://www.econbiz.de/10012950176
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Customer concentration and stock price crash risk
Lee, Sang Mook; Pornsit Jiraporn; Song, Hakjoon - In: Journal of business research : JBR 110 (2020), pp. 327-346
Persistent link: https://www.econbiz.de/10012237860
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Managers' equity incentives and asymmetric cost behavior
Brisker, Eric R.; Park, Jong Chool; Song, Hakjoon - In: Journal of management accounting research : JMAR 34 (2022) 2, pp. 43-69
Persistent link: https://www.econbiz.de/10013383151
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An experimental understanding of transaction utility in piracy
Basu, Paulomi; Banerjee, Tanmoyee; Mitra, Santanu - In: Journal of economic development 47 (2022) 4, pp. 123-141
Persistent link: https://www.econbiz.de/10013531219
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Other side of voluntary clawback provisions in executive compensation contracts : evidence from the investment efficiency
Kim, Sohyung; Lee, Cheol; Mitra, Santanu - In: Review of Pacific Basin financial markets and policies … 25 (2022) 1, pp. 1-50
Persistent link: https://www.econbiz.de/10013189846