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Volumn 38, Issue 1, 2000, Pages 195-207

The effect of the external accountant's review on the timing of adjustments to quarterly earnings

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Indexed keywords


EID: 0034340630     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2672928     Document Type: Review
Times cited : (43)

References (16)
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    • Write-offs as accounting procedures to manage perceptions
    • ELLIOTT, J., AND W. SHAW. "Write-Offs as Accounting Procedures to Manage Perceptions." Journal of Accounting Research 26 (Supplement 1988): 91-119.
    • (1988) Journal of Accounting Research , vol.26 , Issue.SUPPL. , pp. 91-119
    • Elliott, J.1    Shaw, W.2
  • 5
    • 0001986002 scopus 로고    scopus 로고
    • Big five firms call for quarterly reviews
    • February/March
    • FINANCIAL EXECUTIVES INSTITUTE. "Big Five Firms Call for Quarterly Reviews." FEI News (February/March 1999): 1.
    • (1999) FEI News , pp. 1
  • 6
    • 0000248573 scopus 로고
    • Audit detection of financial statement errors
    • HYLAS, R., AND R. ASHTON. "Audit Detection of Financial Statement Errors." The Accounting Review 57 (October 1982): 751-65.
    • (1982) The Accounting Review , vol.57 , Issue.OCTOBER , pp. 751-765
    • Hylas, R.1    Ashton, R.2
  • 7
    • 0001850070 scopus 로고
    • Error characteristics in audit populations: Their profiles and relationship to environmental factors
    • KREUTZFELDT, R., AND W. WALLACE. "Error Characteristics in Audit Populations: Their Profiles and Relationship to Environmental Factors." Auditing: A Journal of Practice and Theory 1 (Fall 1986): 20-45.
    • (1986) Auditing: A Journal of Practice and Theory , vol.1 , Issue.FALL , pp. 20-45
    • Kreutzfeldt, R.1    Wallace, W.2
  • 9
    • 0000861775 scopus 로고
    • A perspective on the use of limited-dependent and qualitative variables models in accounting research
    • MADDALA, G. S. "A Perspective on the Use of Limited-Dependent and Qualitative Variables Models in Accounting Research." The Accounting Review 66 (October 1991): 788-808.
    • (1991) The Accounting Review , vol.66 , Issue.OCTOBER , pp. 788-808
    • Maddala, G.S.1
  • 11
    • 0000975731 scopus 로고
    • Using value line and I/B/E/S analyst forecasts in acounting research
    • PHILBRICK, D., AND W. RICKS. "Using Value Line and I/B/E/S Analyst Forecasts in Acounting Research." Journal of Accounting Research 29 (Autumn 1991): 397-417.
    • (1991) Journal of Accounting Research , vol.29 , Issue.AUTUMN , pp. 397-417
    • Philbrick, D.1    Ricks, W.2
  • 12
    • 0002291236 scopus 로고
    • Reported in SEC Docket 7
    • SECURITIES AND EXCHANGE COMMISSION. Accounting Series Release No. 177. Reported in SEC Docket 7, no. 17 (September 23, 1975): 816-25.
    • (1975) Accounting Series Release No. 177 , vol.177 , Issue.17 SEPTEMBER 23 , pp. 816-825


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.