-
1
-
-
39049121780
-
-
in China. Working paper, Singapore Management University
-
Aharony, J., H. Yuan, and J. Wang. 2005. Related party transactions: A "real" means of earnings management and tunneling during the IPO process in China. Working paper, Singapore Management University.
-
(2005)
Related party transactions: A real
-
-
Aharony, J.1
Yuan, H.2
Wang, J.3
-
2
-
-
84941949655
-
Consideration of Fraud in a Financial Statement Audit
-
American Institute of Certified Public Accountants AICPA, New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 1997. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards (SAS) No. 82. New York, NY: AICPA.
-
(1997)
Statement on Auditing Standards (SAS)
, Issue.82
-
-
-
4
-
-
84941949655
-
Consideration of Fraud in a Financial Statement Audit
-
New York, NY: AICPA
-
_. 2002a. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards (SAS) No. 99. New York, NY: AICPA.
-
(2002)
Statement on Auditing Standards (SAS)
, Issue.99
-
-
-
6
-
-
39049163002
-
-
_. 2003. Auditing Fair Value Measurements and Disclosures. Statement on Auditing Standards (SAS) No. 101. New York, NY: AICPA.
-
_. 2003. Auditing Fair Value Measurements and Disclosures. Statement on Auditing Standards (SAS) No. 101. New York, NY: AICPA.
-
-
-
-
7
-
-
4644297076
-
The relative importance of management fraud risk factors
-
Apostolou, B. A., J. M. Hassell, S. A. Webber, and G. E. Sumners. 2001. The relative importance of management fraud risk factors. Behavioral Research in Accounting 13 (1): 1-24.
-
(2001)
Behavioral Research in Accounting
, vol.13
, Issue.1
, pp. 1-24
-
-
Apostolou, B.A.1
Hassell, J.M.2
Webber, S.A.3
Sumners, G.E.4
-
8
-
-
1542713742
-
A note on the interdependence of hypothesis generation and information search in conducting analytical procedures
-
Asare, S. and A. Wright. 2003. A note on the interdependence of hypothesis generation and information search in conducting analytical procedures. Contemporary Accounting Research 20 (2): 235-251.
-
(2003)
Contemporary Accounting Research
, vol.20
, Issue.2
, pp. 235-251
-
-
Asare, S.1
Wright, A.2
-
9
-
-
0000135620
-
Pressure and performance in accounting decision settings, paradoxical effects of incentives, feedback, and justification
-
Ashton, R. H. 1990. Pressure and performance in accounting decision settings, paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research 28 (Supplement): 148-180.
-
(1990)
Journal of Accounting Research
, vol.28
, Issue.SUPPL.EMENT
, pp. 148-180
-
-
Ashton, R.H.1
-
10
-
-
39049127548
-
-
Batson, N. 2003. Second Interim Report of Neal Batson, Court Appointed Examiner, In Re: Enron Corp. et al., Debtors. United States Bankruptcy Court, Southern District of New York, Case No. 01-16034 (January 21). Appendix L. Related Party Transactions.
-
Batson, N. 2003. Second Interim Report of Neal Batson, Court Appointed Examiner, In Re: Enron Corp. et al., Debtors. United States Bankruptcy Court, Southern District of New York, Case No. 01-16034 (January 21). Appendix L. Related Party Transactions.
-
-
-
-
11
-
-
0030305316
-
An empirical analysis of the relation between the board of director composition and financial statement fraud
-
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71 (4): 443-465.
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 443-465
-
-
Beasley, M.S.1
-
14
-
-
30944451656
-
The relation between board characteristics and voluntary improvements in audit committee composition and member experience
-
_, and S. Salterio. 2001. The relation between board characteristics and voluntary improvements in audit committee composition and member experience. Contemporary Accounting Research 18 (4): 1-34.
-
(2001)
Contemporary Accounting Research
, vol.18
, Issue.4
, pp. 1-34
-
-
Beasley, M.S.1
Carcello, J.V.2
Hermanson, D.R.3
Salterio, S.4
-
15
-
-
2442677674
-
Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions
-
Bedard, J. C., and K. M. Johnstone. 2004. Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions. The Accounting Review 79 (2): 277-304.
-
(2004)
The Accounting Review
, vol.79
, Issue.2
, pp. 277-304
-
-
Bedard, J.C.1
Johnstone, K.M.2
-
16
-
-
0039975586
-
A decision aid for assessing the likelihood of fraudulent financial reporting
-
Bell, T. B., and J. V. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19 (1): 169-184.
-
(2000)
Auditing: A Journal of Practice & Theory
, vol.19
, Issue.1
, pp. 169-184
-
-
Bell, T.B.1
Carcello, J.V.2
-
18
-
-
0000802111
-
Auditors' use of analytical review in audit program design
-
Biggs, S., T. Mock, and P. Watkins. 1988. Auditors' use of analytical review in audit program design. The Accounting Review 63 (1): 148-161.
-
(1988)
The Accounting Review
, vol.63
, Issue.1
, pp. 148-161
-
-
Biggs, S.1
Mock, T.2
Watkins, P.3
-
19
-
-
0034348046
-
Audit committee composition and auditor reporting
-
Carcello, J. V., and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (4): 453-467.
-
(2000)
The Accounting Review
, vol.75
, Issue.4
, pp. 453-467
-
-
Carcello, J.V.1
Neal, T.L.2
-
20
-
-
0347309118
-
Board characteristics and audit fees
-
_, D. R Hermanson, T. L. Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19 (3): 365-384.
-
(2002)
Contemporary Accounting Research
, vol.19
, Issue.3
, pp. 365-384
-
-
Carcello, J.V.1
Neal, T.L.2
Hermanson, D.R.3
Neal, T.L.4
Riley, R.A.5
-
21
-
-
33751569052
-
Enron-era disclosure of off-balance-sheet entities
-
Chandra, U., M. L. Ettredge, and M. S. Stone. 2006. Enron-era disclosure of off-balance-sheet entities. Accounting Horizons 20 (3): 231-252.
-
(2006)
Accounting Horizons
, vol.20
, Issue.3
, pp. 231-252
-
-
Chandra, U.1
Ettredge, M.L.2
Stone, M.S.3
-
22
-
-
33749127008
-
Tunneling, propping and expropriation: Evidence from connected party transactions in Hong Kong
-
Cheung, Y., P. R. Rau, and A. Stouraitis. 2006. Tunneling, propping and expropriation: Evidence from connected party transactions in Hong Kong. Journal of Financial Economics 82 (2): 343-386.
-
(2006)
Journal of Financial Economics
, vol.82
, Issue.2
, pp. 343-386
-
-
Cheung, Y.1
Rau, P.R.2
Stouraitis, A.3
-
23
-
-
0010962233
-
Prior knowledge, information search behaviors, and performance in tax research tasks
-
Cloyd, C. B. 1995. Prior knowledge, information search behaviors, and performance in tax research tasks. The Journal of the American Taxation Association 17 (2): 82-107.
-
(1995)
The Journal of the American Taxation Association
, vol.17
, Issue.2
, pp. 82-107
-
-
Cloyd, C.B.1
-
24
-
-
0031288061
-
Performance in tax research tasks: The joint effects of knowledge and accountability
-
_. 1997. Performance in tax research tasks: The joint effects of knowledge and accountability. The Accounting Review 72 (1): 111-131.
-
(1997)
The Accounting Review
, vol.72
, Issue.1
, pp. 111-131
-
-
Cloyd, C.B.1
-
25
-
-
22044449714
-
Sarbanes-Oxley: What it means to the marketplace
-
Coustan, H., L. M. Leinicke, W. M. Rexroad, and J. A. Ostrosky. 2004. Sarbanes-Oxley: What it means to the marketplace. Journal of Accountancy 197 (2): 43-47.
-
(2004)
Journal of Accountancy
, vol.197
, Issue.2
, pp. 43-47
-
-
Coustan, H.1
Leinicke, L.M.2
Rexroad, W.M.3
Ostrosky, J.A.4
-
26
-
-
33745135792
-
A test of the loan prohibition of Sarbanes-Oxley Act of 2002: Are firms that grant loans to executives more likely to misstate their financial results?
-
Cullinan, C., H. Du, and G. Wright. 2006. A test of the loan prohibition of Sarbanes-Oxley Act of 2002: Are firms that grant loans to executives more likely to misstate their financial results? Journal of Accounting & Public Policy 25 (4): 485-497.
-
(2006)
Journal of Accounting & Public Policy
, vol.25
, Issue.4
, pp. 485-497
-
-
Cullinan, C.1
Du, H.2
Wright, G.3
-
27
-
-
0036591213
-
The value relevance of revenue for Internet firms: Does reporting grossed-up or barter revenue make a difference?
-
Davis, A. K. 2002. The value relevance of revenue for Internet firms: Does reporting grossed-up or barter revenue make a difference? Journal of Accounting Research 40 (2): 445-477.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.2
, pp. 445-477
-
-
Davis, A.K.1
-
28
-
-
2142720242
-
Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC
-
Dechow, P. M, R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.1
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.G.2
Sweeney, A.P.3
-
29
-
-
0345917110
-
Audit committee effectiveness: A synthesis of the empirical audit committee literature
-
DeZoort, F. T., D. Hermanson, D. Archambeault, and S. Reed. 2002. Audit committee effectiveness: A synthesis of the empirical audit committee literature. Journal of Accounting Literature 21: 38-75.
-
(2002)
Journal of Accounting Literature
, vol.21
, pp. 38-75
-
-
DeZoort, F.T.1
Hermanson, D.2
Archambeault, D.3
Reed, S.4
-
30
-
-
37149012810
-
-
Working Paper No. 11883. Cambridge, MA: National Bureau of Economic Research
-
Djankov, S., R. La Porta, F. Lopez-de-Silanes, and A. Shleifer. 2005. The Law and Economics of Self-Dealing. Working Paper No. 11883. Cambridge, MA: National Bureau of Economic Research.
-
(2005)
The Law and Economics of Self-Dealing
-
-
Djankov, S.1
La Porta, R.2
Lopez-de-Silanes, F.3
Shleifer, A.4
-
31
-
-
2442692700
-
How much will firms pay for earnings that do not exist? Evidence of taxes paid on allegedly fraudulent earnings
-
Erickson, M., M. Hanlon, and E. L. Maydew. 2004. How much will firms pay for earnings that do not exist? Evidence of taxes paid on allegedly fraudulent earnings. The Accounting Review 79 (2): 387-408.
-
(2004)
The Accounting Review
, vol.79
, Issue.2
, pp. 387-408
-
-
Erickson, M.1
Hanlon, M.2
Maydew, E.L.3
-
32
-
-
39049100975
-
Related Party Disclosures
-
Financial Accounting Standards Board FASB, Norwalk, CT: FASB
-
Financial Accounting Standards Board (FASB). 1982. Related Party Disclosures. Statement of Financial Accounting Standards No. 57. Norwalk, CT: FASB.
-
(1982)
Statement of Financial Accounting Standards
, Issue.57
-
-
-
33
-
-
39049167119
-
-
_, Emerging Issues Task Force. 1999. Accounting for Advertising Barter Transactions. EITF Issue No. 99-17. Norwalk CT: FASB.
-
_, Emerging Issues Task Force. 1999. Accounting for Advertising Barter Transactions. EITF Issue No. 99-17. Norwalk CT: FASB.
-
-
-
-
34
-
-
39049149092
-
-
_. 2003. Consolidation of Variable Interest Entities: An Interpretation of ARB No. 51. Interpretation No. 46(R). Norwalk, CT: FASB.
-
_. 2003. Consolidation of Variable Interest Entities: An Interpretation of ARB No. 51. Interpretation No. 46(R). Norwalk, CT: FASB.
-
-
-
-
35
-
-
39049119409
-
-
Gigerenzer, G., P. M. Todd, and ABC Research Group. 1999. Simple Heuristics that Make us Smart. New York, NY: Oxford University Press.
-
Gigerenzer, G., P. M. Todd, and ABC Research Group. 1999. Simple Heuristics that Make us Smart. New York, NY: Oxford University Press.
-
-
-
-
36
-
-
0037992924
-
The adaptive toolbox
-
edited by G. Gigerenzer and R. Selten. Cambridge, MA: MIT Press
-
_. 2001. The adaptive toolbox. In Bounded Rationality: The Adaptive Toolbox, edited by G. Gigerenzer and R. Selten. Cambridge, MA: MIT Press.
-
(2001)
Bounded Rationality: The Adaptive Toolbox
-
-
-
40
-
-
3142617983
-
An examination of different performance outcomes in an analytical procedures task
-
Green, W., and K. Trotman. 2003. An examination of different performance outcomes in an analytical procedures task. Auditing: A Journal of Practice & Theory 22 (2): 219-235.
-
(2003)
Auditing: A Journal of Practice & Theory
, vol.22
, Issue.2
, pp. 219-235
-
-
Green, W.1
Trotman, K.2
-
41
-
-
39049101000
-
Related party transactions
-
Grierson, S. 2004. Related party transactions. State Tax Notes 34 (10).
-
(2004)
State Tax Notes
, vol.34
, Issue.10
-
-
Grierson, S.1
-
44
-
-
39049154441
-
-
International Auditing and Assurance Standards Board (IAASB). 2006. Related Parties. Proposed International Standards on Auditing 550 (Revised). Available at: http://www.ifac.org/Guidance/EXD-Outstanding.php.
-
International Auditing and Assurance Standards Board (IAASB). 2006. Related Parties. Proposed International Standards on Auditing 550 (Revised). Available at: http://www.ifac.org/Guidance/EXD-Outstanding.php.
-
-
-
-
45
-
-
84993848601
-
The modern industrial revolution, exit and the failure of internal control systems
-
Jensen, M. 1993. The modern industrial revolution, exit and the failure of internal control systems. Journal of Finance 88 (3): 831-880.
-
(1993)
Journal of Finance
, vol.88
, Issue.3
, pp. 831-880
-
-
Jensen, M.1
-
47
-
-
39049151333
-
-
Kahneman, D. 2002. Maps of Bounded Rationality: A Perspective on Intuitive Judgment and Choice. Nobel Prize Lecture, December 8. Available at: http://nobelprize.org/economics/laureates/2002/kahneman-lecture.html.
-
Kahneman, D. 2002. Maps of Bounded Rationality: A Perspective on Intuitive Judgment and Choice. Nobel Prize Lecture, December 8. Available at: http://nobelprize.org/economics/laureates/2002/kahneman-lecture.html.
-
-
-
-
48
-
-
0006178745
-
Firm performance and board committee structure
-
Klein, A. 1998. Firm performance and board committee structure. Journal of Law and Economics 41 (1): 275-303.
-
(1998)
Journal of Law and Economics
, vol.41
, Issue.1
, pp. 275-303
-
-
Klein, A.1
-
49
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
_. 2002a. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (3): 375-400.
-
(2002)
Journal of Accounting and Economics
, vol.33
, Issue.3
, pp. 375-400
-
-
Klein, A.1
-
50
-
-
0036013276
-
The economic determinants of audit committee independence
-
_. 2002b. The economic determinants of audit committee independence. The Accounting Review 77 (2): 435-452.
-
(2002)
The Accounting Review
, vol.77
, Issue.2
, pp. 435-452
-
-
Klein, A.1
-
55
-
-
33745325611
-
Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information
-
Libby, R., M. W. Nelson, and J. E. Hunton. 2005. Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information. Journal of Accounting Research 44 (3): 533-560.
-
(2005)
Journal of Accounting Research
, vol.44
, Issue.3
, pp. 533-560
-
-
Libby, R.1
Nelson, M.W.2
Hunton, J.E.3
-
56
-
-
33947158552
-
Principles-based accounting
-
Mano, R. M., M. Mouritsen, and R. Pace. 2006. Principles-based accounting. CPA Journal 76 (2): 60-63.
-
(2006)
CPA Journal
, vol.76
, Issue.2
, pp. 60-63
-
-
Mano, R.M.1
Mouritsen, M.2
Pace, R.3
-
57
-
-
33751568870
-
Auditing fair value measurements: A synthesis of relevant research
-
Martin, R., J. Rich, and T. J. Wilks. 2006. Auditing fair value measurements: A synthesis of relevant research. Accounting Horizons 20 (3): 287-303.
-
(2006)
Accounting Horizons
, vol.20
, Issue.3
, pp. 287-303
-
-
Martin, R.1
Rich, J.2
Wilks, T.J.3
-
58
-
-
18944363016
-
How do investors assess the credibility of management disclosures?
-
Mercer, M. 2004. How do investors assess the credibility of management disclosures? Accounting Horizons 18 (3): 185-196.
-
(2004)
Accounting Horizons
, vol.18
, Issue.3
, pp. 185-196
-
-
Mercer, M.1
-
60
-
-
39049124257
-
Earnings management and tunneling through related party transactions: Evidence from Chinese corporate groups
-
Paper No. 549
-
Ming, J. J., and T. J. Wong. 2003. Earnings management and tunneling through related party transactions: Evidence from Chinese corporate groups. EFA 2003 Annual Conference, Paper No. 549.
-
(2003)
EFA 2003 Annual Conference
-
-
Ming, J.J.1
Wong, T.J.2
-
61
-
-
33645896609
-
Management ownership and market valuation: An empirical analysis
-
Morck, R., A. Shleifer, and R. Vishny. 1988. Management ownership and market valuation: An empirical analysis. Journal of Financial Economics 20 (1/2): 293-315.
-
(1988)
Journal of Financial Economics
, vol.20
, Issue.1-2
, pp. 293-315
-
-
Morck, R.1
Shleifer, A.2
Vishny, R.3
-
63
-
-
33645743439
-
Judgment and decision-making research in auditing: A task, person, and interpersonal interaction perspective
-
Nelson, M., and H-T. Tan. 2005. Judgment and decision-making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory 24 (Supplement): 41-71.
-
(2005)
Auditing: A Journal of Practice & Theory
, vol.24
, Issue.SUPPL.EMENT
, pp. 41-71
-
-
Nelson, M.1
Tan, H.-T.2
-
64
-
-
39049092316
-
-
Partnoy, F. 2002. Enron: What happened, why, and how it can be avoided again? Testimony during hearings before the United States Senate Committee on Governmental Affairs. January 24. Available at: http://www.senate.gov/ ~gov_affairs/012402partnoy.htm.
-
Partnoy, F. 2002. Enron: What happened, why, and how it can be avoided again? Testimony during hearings before the United States Senate Committee on Governmental Affairs. January 24. Available at: http://www.senate.gov/ ~gov_affairs/012402partnoy.htm.
-
-
-
-
66
-
-
39049107080
-
-
Public Company Accounting Oversight Board PCAOB, Briefing Paper. Standing Advisory Group Meeting:, Washington, D.C, PCAOB
-
Public Company Accounting Oversight Board (PCAOB). 2004. Briefing Paper. Standing Advisory Group Meeting: Related Party Transactions. Washington, D.C.: PCAOB.
-
(2004)
Related Party Transactions
-
-
-
67
-
-
39049118440
-
-
Securities and Exchange Commission (SEC). 2002a. Commission Statement about Management's Discussion and Analysis of Financial Condition and Results of Operations. Release No. 33-8056; 34-45321; FR-61. Available at: http://www.sec.gov/rules/other/33-8056.htm.
-
Securities and Exchange Commission (SEC). 2002a. Commission Statement about Management's Discussion and Analysis of Financial Condition and Results of Operations. Release No. 33-8056; 34-45321; FR-61. Available at: http://www.sec.gov/rules/other/33-8056.htm.
-
-
-
-
68
-
-
39049110250
-
Litigation Release No. 17744
-
Available at
-
_. 2002b. Litigation Release No. 17744. Accounting and Auditing Enforcement Release No. 1632. Available at: http://www.sec.gov/litigation/ litreleases/lr17744.htm.
-
(2002)
Accounting and Auditing Enforcement Release
, Issue.1632
-
-
-
69
-
-
39049132509
-
-
_. 2003a. Final Rule: Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations. Release Nos. 33-8182; 34-47264; FR-67. International Series Release No. 1266. (File No. S7-42-02). Available at: http://www.sec.gov/rules/ final/33-8182.htm.
-
_. 2003a. Final Rule: Disclosure in Management's Discussion and Analysis about Off-Balance Sheet Arrangements and Aggregate Contractual Obligations. Release Nos. 33-8182; 34-47264; FR-67. International Series Release No. 1266. (File No. S7-42-02). Available at: http://www.sec.gov/rules/ final/33-8182.htm.
-
-
-
-
70
-
-
39049103000
-
Litigation Release No. 18188
-
Available at
-
_. 2003b. Litigation Release No. 18188. Accounting and Auditing Enforcement Release No. 1800. Available at: http://www.sec.gov/litigation/ litreleases/lr18188.htm.
-
(2003)
Accounting and Auditing Enforcement Release
, Issue.1800
-
-
-
73
-
-
39049133004
-
-
_. 2005b. Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 on Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers. Available at: http://www.sec.gov/news/studies/soxoffbalancerpt.pdf.
-
_. 2005b. Report and Recommendations Pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002 on Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers. Available at: http://www.sec.gov/news/studies/soxoffbalancerpt.pdf.
-
-
-
-
74
-
-
39049135415
-
-
_. 2005c. Administrative Proceeding. File No. 3-12964. Available at: http://www.sec.gov/litigation/admin/34-52537-o.pdf.
-
_. 2005c. Administrative Proceeding. File No. 3-12964. Available at: http://www.sec.gov/litigation/admin/34-52537-o.pdf.
-
-
-
-
75
-
-
39049166239
-
-
_. 2006. Final Rule: Executive Compensation and Related Person Disclosure. Release Nos.: 33-8732A; 34-54302A. IC-27444A (File No. S7-03-06). Available at: http://www.sec.gov/rules/final/2006/33-8732a.pdf.
-
_. 2006. Final Rule: Executive Compensation and Related Person Disclosure. Release Nos.: 33-8732A; 34-54302A. IC-27444A (File No. S7-03-06). Available at: http://www.sec.gov/rules/final/2006/33-8732a.pdf.
-
-
-
-
77
-
-
84936823587
-
Large shareholders and corporate control
-
Shleifer, A., and R. W. Vishny. 1986. Large shareholders and corporate control. Journal of Political Economy 94 (3): 461-488.
-
(1986)
Journal of Political Economy
, vol.94
, Issue.3
, pp. 461-488
-
-
Shleifer, A.1
Vishny, R.W.2
-
79
-
-
33645736324
-
Discussion of judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective
-
Trotman, K. 2005. Discussion of judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory 24 (Supplement): 73-87.
-
(2005)
Auditing: A Journal of Practice & Theory
, vol.24
, Issue.SUPPL.EMENT
, pp. 73-87
-
-
Trotman, K.1
-
81
-
-
0002466284
-
A note on audit committee independence: Evidence from the NYSE on "grey" area directors
-
Vicknair, D., K. Hickman, and K. C. Carnes. 1993. A note on audit committee independence: Evidence from the NYSE on "grey" area directors. Accounting Horizons 7(1): 53-57.
-
(1993)
Accounting Horizons
, vol.7
, Issue.1
, pp. 53-57
-
-
Vicknair, D.1
Hickman, K.2
Carnes, K.C.3
-
82
-
-
39049149968
-
Energy-trading growth questioned-Inflated volume, revenue from firms may have aided electronic platforms' surge
-
May 22
-
Wall Street Journal. 2002. Energy-trading growth questioned-Inflated volume, revenue from firms may have aided electronic platforms' surge. (May 22): A8.
-
(2002)
Wall Street Journal
-
-
-
84
-
-
4644253314
-
Decomposition of fraud-risk assessments and auditors' sensitivity to fraud cues
-
Wilks, T. J., and M. F. Zimbelman. 2004. Decomposition of fraud-risk assessments and auditors' sensitivity to fraud cues. Contemporary Accounting Research 21 (3): 719-745.
-
(2004)
Contemporary Accounting Research
, vol.21
, Issue.3
, pp. 719-745
-
-
Wilks, T.J.1
Zimbelman, M.F.2
-
85
-
-
20144362724
-
The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions
-
Zimbelman, M. 1997. The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research 35 (Supplement): 75-97.
-
(1997)
Journal of Accounting Research
, vol.35
, Issue.SUPPL.EMENT
, pp. 75-97
-
-
Zimbelman, M.1
|