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Comparison of cosmetic earnings management for the developed markets and emerging markets : some empirical evidence from the United States and Taiwan

Lin, Fengyi; Wu, Sheng-fu - In: Economic modelling 36 (2014), pp. 466-473

Persistent link: https://www.econbiz.de/10010416419

Unusual patterns in reported segment earnings of US firms

Garza-Gomez, Xavier; Dong, Xiaobo; Yang, Ziyun - In: Journal of applied accounting research 16 (2015) 2, pp. 287-304

Persistent link: https://www.econbiz.de/10011379364

Earnings quality of foreign versus U.S. reverse mergers : geographical location or firm-level incentives?

Chen, Chu; Gotti, Giorgio; Herrmann, Don; Schumann, Kathryn - In: Journal of international accounting research 15 (2016) 1, pp. 49-66

Persistent link: https://www.econbiz.de/10011492821

Accounting for partisanship and politicization : employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States

Eutsler, Jared; Harris, M. Kathleen; Williams, L. Tyler; … - In: Accounting, organizations and society : an … 108 (2023), pp. 1-20

Persistent link: https://www.econbiz.de/10014366639

Applying digital analysis to detect fraud : an empirical analysis of US marine industry

Hsieh, Chin Hsien; Lin, Fengyi - In: Applied economics 45 (2013) 1/3, pp. 135-140

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Detecting problems in survey data using Benford's law

Judge, George G.; Schechter, Laura - In: Journal of human resources : JHR 44 (2009) 1, pp. 1-24

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Capture! From Big Eight to Big Four to regulation

Schwartz, Jeremy T. - In: International Journal of Critical Accounting 5 (2013) 3, pp. 264-274

This paper examines the evolution of the US public accounting industry from providers of audit services to ultimate regulation by a quasi-government agency. During the past 30 years, consolidation within the industry led to the counterintuitive result of increased competition for audit services....

Persistent link: https://www.econbiz.de/10010682866

Individual auditor turnover and audit quality : large sample evidence from U.S. audit offices

Ma, Tao; Wan, Chi; Wang, Yakun; Zhao, Yuping - In: The accounting review : a publication of the American … 99 (2024) 6, pp. 297-324

Persistent link: https://www.econbiz.de/10015135263

Taxing audit markets and reputation : an examination of the US tax shelter controversy

Incardona, John; Kannan, Yezen; Premuroso, Ronald; … - In: Journal of international accounting auditing & taxation 23 (2014) 1, pp. 18-31

Persistent link: https://www.econbiz.de/10010372513

Unintended consequences of the increased asset threshold for FDICIA internal controls : evidence from US private banks

Jin, Justin Y.; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of banking & finance 37 (2013) 12, pp. 4879-4892

Persistent link: https://www.econbiz.de/10010342196