-
1
-
-
33751119928
-
The financial expertise of CFOs and accounting restatements
-
Aier, J. K., J. Comprix, M. T. Gunlock, and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19 3:123-135.
-
(2005)
Accounting Horizons
, vol.19
, Issue.3
, pp. 123-135
-
-
Aier, J.K.1
Comprix, J.2
Gunlock, M.T.3
Lee, D.4
-
2
-
-
0043076255
-
Do non-audit services compromise auditor independence?
-
Ashbaugh, H., R. LaFond, and B. Mayhew. 2003. Do non-audit services compromise auditor independence? The Accounting Review 78 3:611-639.
-
(2003)
The Accounting Review
, vol.78
, Issue.3
, pp. 611-639
-
-
Ashbaugh, H.1
Lafond, R.2
Mayhew, B.3
-
3
-
-
0038721623
-
Risk aversion and pension investment choices
-
edited by Gordon, M. S., O. S. Mitchell, and M. M. Twinney. Philadelphia, PA: University of Pennsylvania Press
-
Bajtelsmit, V. L., and J. L. VanDerhei. 1997. Risk aversion and pension investment choices. In Positioning Pensions for the Twenty-First Century, edited by Gordon, M. S., O. S. Mitchell, and M. M. Twinney. Philadelphia, PA: University of Pennsylvania Press.
-
(1997)
Positioning Pensions For the Twenty-First Century
-
-
Bajtelsmit, V.L.1
Vanderhei, J.L.2
-
4
-
-
0001028766
-
Income tax evasion and the tax schedule: Some experimental results
-
Baldry, J. C. 1987. Income tax evasion and the tax schedule: Some experimental results. Public Finance 42: 357-383.
-
(1987)
Public Finance
, vol.42
, pp. 357-383
-
-
Baldry, J.C.1
-
5
-
-
0040884260
-
Boys will be boys: Gender, overconfidence, and common stock investment
-
Barber, B. M., and T. Odean. 2001. Boys will be boys: Gender, overconfidence, and common stock investment. The Quarterly Journal of Economics 116 1:261-292.
-
(2001)
The Quarterly Journal of Economics
, vol.116
, Issue.1
, pp. 261-292
-
-
Barber, B.M.1
Odean, T.2
-
7
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 1:1-24.
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.1
, pp. 1-24
-
-
Becker, C.L.1
Defond, M.L.2
Jiambalvo, J.3
Subramanyam, K.R.4
-
8
-
-
8744264917
-
The effect of audit committee expertise, independence, and activity on aggressive earnings management
-
Bédard, J., S. M. Chtourou, and L. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice & Theory 23 2: 13-35.
-
(2004)
Auditing: A Journal of Practice & Theory
, vol.23
, Issue.2
, pp. 13-35
-
-
Bédard, J.1
Chtourou, S.M.2
Courteau, L.3
-
10
-
-
0033411103
-
Gender differences in risk taking: A meta-analysis
-
(May)
-
Byrnes, J. P., D. C. Miller, and W. D. Schäfer. 1999. Gender differences in risk taking: A meta-analysis. Psychological Bulletin 125 (May): 367-383.
-
(1999)
Psychological Bulletin
, vol.125
, pp. 367-383
-
-
Byrnes, J.P.1
Miller, D.C.2
Schäfer, W.D.3
-
11
-
-
1842443296
-
Individual investor risk aversion and investment portfolio composition
-
Cohn, R. A., W. G. Lewellen, R. C. Lease, and G. G. Schlarbaum. 1975. Individual investor risk aversion and investment portfolio composition. The Journal of Finance 30 2:605-620.
-
(1975)
The Journal of Finance
, vol.30
, Issue.2
, pp. 605-620
-
-
Cohn, R.A.1
Lewellen, W.G.2
Lease, R.C.3
Schlarbaum, G.G.4
-
12
-
-
33644745146
-
Tax framing, instrumentality and individual differences: Are there two different cultures?
-
Cullis, J., P. Jones, and A. Lewis. 2006. Tax framing, instrumentality and individual differences: Are there two different cultures? Journal of Economic Psychology 27 2:304-320.
-
(2006)
Journal of Economic Psychology
, vol.27
, Issue.2
, pp. 304-320
-
-
Cullis, J.1
Jones, P.2
Lewis, A.3
-
13
-
-
0036997124
-
The quality of accruals and earnings: The role of accrual estimation errors
-
Dechow, P. M., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement): 35-59.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 35-59
-
-
Dechow, P.M.1
Dichev, I.2
-
14
-
-
8744297938
-
Detecting earnings management
-
Dechow, P. M., and I. Dichev, R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 2:193-225.
-
(1995)
The Accounting Review
, vol.70
, Issue.2
, pp. 193-225
-
-
Dechow, P.M.1
Dichev, I.2
Sloan, R.G.3
Sweeney, A.P.4
-
15
-
-
0000628687
-
Debt covenant effects and the manipulation of accruals
-
January
-
DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant effects and the manipulation of accruals. Journal of Accounting and Economics 17 January: 145-176.
-
(1994)
Journal of Accounting and Economics
, vol.17
, pp. 145-176
-
-
Defond, M.L.1
Jiambalvo, J.2
-
16
-
-
2642535007
-
Former audit firm personnel as CFOs: Effect on earnings management
-
Dowdell, T., and J. Krishnan. 2004. Former audit firm personnel as CFOs: Effect on earnings management. Canadian Accounting Perspectives 3 1:117-142.
-
(2004)
Canadian Accounting Perspectives
, vol.3
, Issue.1
, pp. 117-142
-
-
Dowdell, T.1
Krishnan, J.2
-
17
-
-
0002851109
-
The gender gap on Wall Street: An empirical analysis of confidence in investment decision making
-
Estes, R., and J. Hosseini. 1988. The gender gap on Wall Street: An empirical analysis of confidence in investment decision making. The Journal of Psychology 122 6:577-590.
-
(1988)
The Journal of Psychology
, vol.122
, Issue.6
, pp. 577-590
-
-
Estes, R.1
Hosseini, J.2
-
18
-
-
0033545160
-
Gender, exposure to tax knowledge, and attitudes towards taxation: An experimental ap- proach
-
Fallan, L. 1999. Gender, exposure to tax knowledge, and attitudes towards taxation: An experimental ap- proach. Journal of Business Ethics 18 2:173-184.
-
(1999)
Journal of Business Ethics
, vol.18
, Issue.2
, pp. 173-184
-
-
Fallan, L.1
-
19
-
-
33646431156
-
Gender, financial risk, and probability weights
-
Fehr-Duda, H., M. de Gennaro, and R. Schubert. 2006. Gender, financial risk, and probability weights. Theory and Decision 60 (2-3): 283-313.
-
(2006)
Theory and Decision 60 (2-3):
, pp. 283-313
-
-
Fehr-Duda, H.1
de Gennaro, M.2
Schubert, R.3
-
20
-
-
41449106176
-
CEO reputation and earnings quality
-
Francis, J., A. H. Huang, S. Rajgopal, and A. Zang. 2008. CEO reputation and earnings quality. Contempo- rary Accounting Research 25 1:109-147.
-
(2008)
Contempo- Rary Accounting Research
, vol.25
, Issue.1
, pp. 109-147
-
-
Francis, J.1
Huang, A.H.2
Rajgopal, S.3
Zang, A.4
-
21
-
-
8744303835
-
The market pricing of accruals quality
-
Francis, J., A. H. Huang, S. Rajgopal, and A. Zang, R. LaFond, P. Olsson, and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics 39 2:295-327.
-
(2005)
Journal of Accounting and Economics
, vol.39
, Issue.2
, pp. 295-327
-
-
Francis, J.1
Huang, A.H.2
Rajgopal, S.3
Zang, A.4
Lafond, R.5
Olsson, P.6
Schipper, K.7
-
22
-
-
37849052985
-
The hiring of accounting and finance officers from audit firms: How did the market react?
-
Geiger, M. A., C. S. Lennox, and D. S. North. 2008. The hiring of accounting and finance officers from audit firms: How did the market react? Review of Accounting Studies 13 March: 55-86.
-
(2008)
Review of Accounting Studies 13 March:
, pp. 55-86
-
-
Geiger, M.A.1
Lennox, C.S.2
North, D.S.3
-
23
-
-
33747458921
-
Does hiring a new CFO change things? An investigation of changes in discretionary accruals
-
Geiger, M. A., C. S. Lennox, and D. S. North. 2006. Does hiring a new CFO change things? An investigation of changes in discretionary accruals. The Accounting Review 81 4:781-809.
-
(2006)
The Accounting Review
, vol.81
, Issue.4
, pp. 781-809
-
-
Geiger, M.A.1
Lennox, C.S.2
North, D.S.3
-
24
-
-
65249175794
-
Demographic challenges facing the CPA profession
-
Grant, J. 2008. Demographic challenges facing the CPA profession. Research in Accounting Regulation 20: 47-61.
-
(2008)
Research In Accounting Regulation
, vol.20
, pp. 47-61
-
-
Grant, J.1
-
25
-
-
21344482667
-
Earnings management in response to corporate rate changes: Evidence from the 1986 Tax Reform Act
-
Guenther, D. 1994. Earnings management in response to corporate rate changes: Evidence from the 1986 Tax Reform Act. The Accounting Review 69: 230-243.
-
(1994)
The Accounting Review
, vol.69
, pp. 230-243
-
-
Guenther, D.1
-
26
-
-
0038066851
-
Need for achievement, locus of control and the prediction of business start-ups: A longitudinal study
-
Hansemark, O. C. 2003. Need for achievement, locus of control and the prediction of business start-ups: A longitudinal study. Journal of Economic Psychology 24 3:301-319.
-
(2003)
Journal of Economic Psychology
, vol.24
, Issue.3
, pp. 301-319
-
-
Hansemark, O.C.1
-
27
-
-
0002271427
-
Are women conservative investors? Gender differences in participant-directed pension investments
-
edited by Gordon, M. S., O. S. Mitchell, and M. M. Twinney. Philadelphia, PA: University of Pennsylvania Press
-
Hinz, R. P., D. D. McCarthy, and J. A. Turner. 1997. Are women conservative investors? Gender differences in participant-directed pension investments. In Positioning Pensions for the Twenty-First Century, edited by Gordon, M. S., O. S. Mitchell, and M. M. Twinney. Philadelphia, PA: University of Pennsylvania Press.
-
(1997)
Positioning Pensions For the Twenty-First Century
-
-
Hinz, R.P.1
McCarthy, D.D.2
Turner, J.A.3
-
29
-
-
45849100936
-
Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis
-
Jones, K. L., G. V. Krishnan, and K. D. Melendrez. 2008. Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research 25 2:499-531.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.2
, pp. 499-531
-
-
Jones, K.L.1
Krishnan, G.V.2
Melendrez, K.D.3
-
30
-
-
0033463501
-
On the association between voluntary disclosure and earnings management
-
Kasznik, R. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research 37 1:57-81.
-
(1999)
Journal of Accounting Research
, vol.37
, Issue.1
, pp. 57-81
-
-
Kasznik, R.1
-
31
-
-
0036331491
-
Audit committee, board of director characteristics, and earnings management
-
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 2:277-432.
-
(2002)
Journal of Accounting and Economics
, vol.33
, Issue.2
, pp. 277-432
-
-
Klein, A.1
-
33
-
-
0001860499
-
Women's self-confidence in achievement settings
-
Lenney, E. 1977. Women's self-confidence in achievement settings. Psychological Bulletin 84 1:1-13.
-
(1977)
Psychological Bulletin
, vol.84
, Issue.1
, pp. 1-13
-
-
Lenney, E.1
-
34
-
-
0036990780
-
Discussion of the quality of accruals and earnings: The role of accrual estimation errors
-
McNichols, M. 2002. Discussion of the quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 Supplement: 61-69.
-
(2002)
The Accounting Review
, vol.77
, Issue.SUPPL.
, pp. 61-69
-
-
McNichols, M.1
-
35
-
-
8744318685
-
Former audit partners and abnormal accruals
-
October
-
Menon, K., and D. D. Williams. 2004. Former audit partners and abnormal accruals. The Accounting Review 79 October: 1095-1118.
-
(2004)
The Accounting Review
, vol.79
, pp. 1095-1118
-
-
Menon, K.1
Williams, D.D.2
-
36
-
-
0012368736
-
The influence of gender on the perception and response to investment risk: The case of professional investors
-
Olsen, R. A., and C. M. Cox. 2001. The influence of gender on the perception and response to investment risk: The case of professional investors. The Journal of Psychology and Financial Markets 2 1: 29-36.
-
(2001)
The Journal of Psychology and Financial Markets
, vol.2
, Issue.1
, pp. 29-36
-
-
Olsen, R.A.1
Cox, C.M.2
-
37
-
-
0036003615
-
The interaction between accrual management and dredging: Evidence from oil and gas firms
-
Pincus, M., and S. Rajgopal. 2002. The interaction between accrual management and dredging: Evidence from oil and gas firms. The Accounting Review 77 1:127-160.
-
(2002)
The Accounting Review
, vol.77
, Issue.1
, pp. 127-160
-
-
Pincus, M.1
Rajgopal, S.2
-
38
-
-
0031280680
-
Gender differences in risk behavior in financial decision-making: An experimental analysis
-
Powell, M., and D. Ansic. 1997. Gender differences in risk behavior in financial decision-making: An experimental analysis. Journal of Economic Psychology 18 6:605-628.
-
(1997)
Journal of Economic Psychology
, vol.18
, Issue.6
, pp. 605-628
-
-
Powell, M.1
Ansic, D.2
-
39
-
-
0011632199
-
Asset allocation and individual risk aversion
-
Riley, W. B., and K. V. Chow. 1992. Asset allocation and individual risk aversion. Financial Analysts Journal 48: 32-37.
-
(1992)
Financial Analysts Journal
, vol.48
, pp. 32-37
-
-
Riley, W.B.1
Chow, K.V.2
-
40
-
-
45149138024
-
Female and male entrepreneurs: Psychological characteristics and their role in gender-related discrimination
-
Sexton, D. L., and N. Bowman-Upton. 1990. Female and male entrepreneurs: Psychological characteristics and their role in gender-related discrimination. Journal of Business Venturing 5 1:29-36.
-
(1990)
Journal of Business Venturing
, vol.5
, Issue.1
, pp. 29-36
-
-
Sexton, D.L.1
Bowman-Upton, N.2
-
42
-
-
0003760897
-
Gender differences in the allocation of assets in retirement savings plans
-
Sunden, A. E., and B. J. Surette. 1998. Gender differences in the allocation of assets in retirement savings plans. The American Economic Review 88 2:207-211.
-
(1998)
The American Economic Review
, vol.88
, Issue.2
, pp. 207-211
-
-
Sunden, A.E.1
Surette, B.J.2
-
43
-
-
38149148207
-
Debt-covenant violations and managers' accounting responses
-
Sweeney, A. P. 1994. Debt-covenant violations and managers' accounting responses. Journal of Accounting and Economics 17 3:281-308.
-
(1994)
Journal of Accounting and Economics
, vol.17
, Issue.3
, pp. 281-308
-
-
Sweeney, A.P.1
-
44
-
-
0000545801
-
Earnings management and the underperformance of seasoned equity offerings
-
Teoh, S. H., I. Welch, and T. J. Wong. 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50: 63-99.
-
(1998)
Journal of Financial Economics
, vol.50
, pp. 63-99
-
-
Teoh, S.H.1
Welch, I.2
Wong, T.J.3
-
45
-
-
8744256700
-
-
U.S. House of Representatives, Committee on Financial Services., Public Law No. 107-204. Washington, D.C.: Government Printing Office
-
U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
-
(2002)
Sarbanes-Oxley Act of 2002
-
-
-
46
-
-
77950438656
-
Women at full throttle
-
Vigilante, B. 2005. Women at full throttle. Journal of Accountancy 200 4:76-77.
-
(2005)
Journal of Accountancy
, vol.200
, Issue.4
, pp. 76-77
-
-
Vigilante, B.1
-
47
-
-
34548186458
-
Gender differences in risk aversion and expected retirement benefits
-
Watson, J., and M. McNaughton. 2007. Gender differences in risk aversion and expected retirement benefits. Financial Analysts Journal 63 4:52-62.
-
(2007)
Financial Analysts Journal
, vol.63
, Issue.4
, pp. 52-62
-
-
Watson, J.1
McNaughton, M.2
|