The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases

Journal of Accounting and Economics

Volumn 51, Issue 1-2, 2011, Pages 95-114

  Bronson, Scott N ^a   Hogan, Chris E ^b   Johnson, Marilyn F ^b   Ramesh, K ^c  

^a UNIVERSITY OF KANSAS   (United States)

^b MICHIGAN STATE UNIVERSITY   (United States)

^c RICE UNIVERSITY   (United States)

Author keywords

Audit regulation; Audit report date; Audit report lag; Earnings announcement date; M42; M48; Preliminary earnings reliability; Unintended consequences

Indexed keywords

EID: 79951511991     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2010.06.002     Document Type: Article

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