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Auditor rotation, key audit matter disclosures, and financial reporting quality

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Advances in accounting : a research annual 57 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013365572

The effect of auditor reporting choice and audit committee oversight on management financial disclosures

Fuller, Stephen H.; Joe, Jennifer R.; Luippold, Benjamin L. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 239-274

Persistent link: https://www.econbiz.de/10012703019

Do director networks matter for financial reporting quality? : evidence from audit committee connectedness and restatements

Omer, Thomas C.; Shelley, Marjorie K.; Tice, Frances M. - In: Management science : journal of the Institute for … 66 (2020) 8, pp. 3361-3388

Persistent link: https://www.econbiz.de/10012289138

Audit report information improvement and earnings management

Sai, Qian; Li, Yanxi; Liu, Yanwen; Zhao, Heng; Ouyang, … - In: International journal of finance & economics : IJFE 29 (2024) 1, pp. 425-442

Persistent link: https://www.econbiz.de/10014469021

Corporate governance, auditing, and reporting distortions

Ramanan, Ram N. V. - In: Journal of accounting, auditing & finance 29 (2014) 3, pp. 306-339

Persistent link: https://www.econbiz.de/10010383838

Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees

Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10015065820

CEO equity incentives and financial misreporting : the role of auditor expertise

Jayaraman, Sudarshan; Milbourn, Todd - In: The accounting review : a publication of the American … 90 (2015) 1, pp. 321-350

Persistent link: https://www.econbiz.de/10010488907

CEO Equity Incentives and Financial Misreporting : The Role of Auditor Expertise

Jayaraman, Sudarshan - 2014

Prior studies find inconsistent evidence regarding the effect of CEO equity incentives on financial misreporting. We argue that this inconsistency stems from not considering detection mechanisms that mitigate the effect of equity incentives on misreporting by limiting the ability of managers to...

Persistent link: https://www.econbiz.de/10013052947

The effect of management characteristics on audit report readability

Salehi, Mahdi; Zimon, Grzegorz; Seifzadeh, Maryam - In: Economies : open access journal 10 (2022) 1, pp. 1-23

The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the...

Persistent link: https://www.econbiz.de/10012800596

Effect of audit quality on earnings management in insurance companies in Nigeria

Nwoye, Chizoba Mary; Anichebe, Alphonsus Sunday; … - In: Athens journal of business & economics : AJBE 7 (2021) 2, pp. 173-202

Persistent link: https://www.econbiz.de/10012704049