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The effect of limiting statutory auditors' civil liability on financial reporting quality : empirical evidence on liability caps and earnings management in Europe
Laitinen, Jouni - In: Nordic journal of business : NJB 64 (2015) 3, pp. 207-224
Persistent link: https://www.econbiz.de/10011504349
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Big auditors, private firms and accounting conservatism : Spanish evidence
Cano-Rodríguez, Manuel - In: European accounting review 19 (2010) 1, pp. 131-159
Persistent link: https://www.econbiz.de/10009156109
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Managerial legal liability and Big 4 auditor choice
Chi, Hsin-Yi; Weng, Tzu-ching - In: Journal of business research : JBR 67 (2014) 9, pp. 1857-1869
Persistent link: https://www.econbiz.de/10010379218
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Strafrechtliche Haftungsrisiken bei Abschlusserstellung und Abschlussprüfung
Wulf, Martin - In: Bilanzreform und Bilanzdelikte, (pp. 211-239). 2005
Persistent link: https://www.econbiz.de/10003228330
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Does litigation change managers' beliefs about the value of voluntarily disclosing bad news?
Billings, Mary Brooke; Cedergren, Matthew C.; Dube, Svenja - In: Review of accounting studies 26 (2021) 4, pp. 1456-1491
Persistent link: https://www.econbiz.de/10012794178
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2013 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 2, pp. 138-159
Persistent link: https://www.econbiz.de/10011438688
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The effects of IFRS experience on audit fees for listed companies in China
Lin, Hsiao-Lun; Yen, Ai-Ru - In: Asian review of accounting 24 (2016) 1, pp. 43-68
Persistent link: https://www.econbiz.de/10011542849
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The effects of audit firm rotation on earnings quality
Nicolăescu, Eugen - In: Economics, management and financial markets 9 (2014) 1, pp. 148-153
Persistent link: https://www.econbiz.de/10011543748
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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Differences in earnings management between audited and non-audited private manufacturing firms : evidence from Greece
Zisis, Vasileios; Sorros, John - In: International journal of accounting, auditing and … 11 (2015) 1, pp. 84-105
Persistent link: https://www.econbiz.de/10011479128