-
1
-
-
0043076255
-
Do nonaudit services compromise auditor independence? Further evidence
-
Ashbaugh, H., LaFond, R., and Mayhew, B. (2003), “Do nonaudit services compromise auditor independence? Further evidence”, The Accounting Review, vol.78 (3), pp. 611-639.
-
(2003)
The Accounting Review
, vol.78
, Issue.3
, pp. 611-639
-
-
Ashbaugh, H.1
LaFond, R.2
Mayhew, B.3
-
2
-
-
84993108288
-
The effect of auditor designation on discretionary accruals: Auditor rotation and retention requirements in the Korean audit service market
-
Korea University and Chungnam National University
-
Bae, G., Kwon, S., and Rho, J. (2004), “The effect of auditor designation on discretionary accruals: Auditor rotation and retention requirements in the Korean audit service market”, Working paper, Korea University and Chungnam National University.
-
(2004)
Working paper
-
-
Bae, G.1
Kwon, S.2
Rho, J.3
-
3
-
-
84993108278
-
Earnings management and auditor conservatism: Effects of SEC enforcement actions
-
Bannister, J. and Wiest, D. (2001), “Earnings management and auditor conservatism: Effects of SEC enforcement actions”, Managerial Finance, vol.7 (12), pp.57-71.
-
(2001)
Managerial Finance
, vol.7
, Issue.12
, pp. 57-71
-
-
Bannister, J.1
Wiest, D.2
-
4
-
-
0002437989
-
Relative valuation roles of equity book value and net income as a function of financial health
-
Barth, M., Beaver, W., and Landsman, W. (1998), “Relative valuation roles of equity book value and net income as a function of financial health”, Journal of Accounting and Economics, vol.25, pp. 1-34.
-
(1998)
Journal of Accounting and Economics
, vol.25
, pp. 1-34
-
-
Barth, M.1
Beaver, W.2
Landsman, W.3
-
5
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu, S. (1997), “The conservatism principle and the asymmetric timeliness of earnings”, Journal of Accounting and Economics, vol.24, pp.3-37.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 3-37
-
-
Basu, S.1
-
6
-
-
84997989052
-
2005-It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework
-
Brown, P. and Tarca, A. (2005), “2005-It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework”, Australian Accounting Review, vol. 15(2), pp.68-78.
-
(2005)
Australian Accounting Review
, vol.15
, Issue.2
, pp. 68-78
-
-
Brown, P.1
Tarca, A.2
-
7
-
-
84976618148
-
A study on the appropriateness of audit fees in Korea
-
Choi, K. and Joo, I. (1998), “A study on the appropriateness of audit fees in Korea”, Korean Accounting Journal, vol.7 (1), pp.61-86.
-
(1998)
Korean Accounting Journal
, vol.7
, Issue.1
, pp. 61-86
-
-
Choi, K.1
Joo, I.2
-
8
-
-
1542535276
-
Auditor conservatism and reported earnings
-
Chung, R., Firth, M., and Kim, J. (2003), “Auditor conservatism and reported earnings”, Accounting and Business Research, vol.33 (1), pp.19-32.
-
(2003)
Accounting and Business Research
, vol.33
, Issue.1
, pp. 19-32
-
-
Chung, R.1
Firth, M.2
Kim, J.3
-
9
-
-
0242679752
-
Client importance, nonaudit services, and abnormal accruals
-
Chung, H. and Kallapur, S. (2003), “Client importance, nonaudit services, and abnormal accruals”, The Accounting Review, vol.78 (4), pp.931-955.
-
(2003)
The Accounting Review
, vol.78
, Issue.4
, pp. 931-955
-
-
Chung, H.1
Kallapur, S.2
-
10
-
-
0031498152
-
Changes in the value-relevance of earnings and book values over the past forty years
-
Collins, D., Maydew, E., and Weiss, I., (1997), “Changes in the value-relevance of earnings and book values over the past forty years”, Journal of Accounting and Economics, vol.24, pp.39-67.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 39-67
-
-
Collins, D.1
Maydew, E.2
Weiss, I.3
-
11
-
-
0033434674
-
Equity valuation and negative earnings: The role of book value and equity
-
January
-
Collins, D., Pincus, M., and Xie, H. (1999), “Equity valuation and negative earnings: The role of book value and equity”, The Accounting Review, vol.74 (January), pp.29-61.
-
(1999)
The Accounting Review
, vol.74
, pp. 29-61
-
-
Collins, D.1
Pincus, M.2
Xie, H.3
-
12
-
-
0037219731
-
Market valuations in the new economy: An investigation of what has changed
-
Core, J., Guay, W., and Buskirk, A. (2003), “Market valuations in the new economy: An investigation of what has changed”, Journal of Accounting and Economics, vol.34, pp.43-67.
-
(2003)
Journal of Accounting and Economics
, vol.34
, pp. 43-67
-
-
Core, J.1
Guay, W.2
Buskirk, A.3
-
13
-
-
0000915988
-
Accounting accruals and auditor reporting conservatism
-
Francis, J. and Krishnan, J. (1999), “Accounting accruals and auditor reporting conservatism”, Contemporary Accounting Research, vol.16 (1), pp.135-165.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.1
, pp. 135-165
-
-
Francis, J.1
Krishnan, J.2
-
14
-
-
0036990914
-
The relation between auditors' fees for nonaudit services and earnings management
-
Supplement
-
Frankel, R., Johnson, M., and Nelson, K. (2002), “The relation between auditors' fees for nonaudit services and earnings management”, The Accounting Review, vol. 77 (Supplement), pp.71-105.
-
(2002)
The Accounting Review
, vol.77
, pp. 71-105
-
-
Frankel, R.1
Johnson, M.2
Nelson, K.3
-
15
-
-
84992934201
-
Audit and non-audit fees and capital market perceptions of auditor independence
-
US Securities and Exchange Commission, Purdue University, and SUNY-Oldwestbury
-
Ghosh, A., Kallapur, S., and Moon. D. (2004), “Audit and non-audit fees and capital market perceptions of auditor independence”, Working paper, US Securities and Exchange Commission, Purdue University, and SUNY-Oldwestbury.
-
(2004)
Working paper
-
-
Ghosh, A.1
Kallapur, S.2
Moon, D.3
-
16
-
-
58149210589
-
The information content of losses
-
Hayn, C. (1995), “The information content of losses”, Journal of Accounting and Economics, vol.20 (2), pp.125-153.
-
(1995)
Journal of Accounting and Economics
, vol.20
, Issue.2
, pp. 125-153
-
-
Hayn, C.1
-
17
-
-
1542713725
-
Auditor conservatism, asymmetric monitoring, and earnings management
-
Kim, J., Chung, R., and Firth, M. (2003), “Auditor conservatism, asymmetric monitoring, and earnings management”, Contemporary Accounting Research, vol.20 (2), pp.323-359.
-
(2003)
Contemporary Accounting Research
, vol.20
, Issue.2
, pp. 323-359
-
-
Kim, J.1
Chung, R.2
Firth, M.3
-
18
-
-
84992957503
-
Selective auditor rotation and earnings management: Evidence from Korea
-
Hong Kong Polytechnic University and Hankuk University of Foreign Studies
-
Kim, J., Min, C., and Yi, C. (2004), “Selective auditor rotation and earnings management: Evidence from Korea”, Working paper, Hong Kong Polytechnic University and Hankuk University of Foreign Studies.
-
(2004)
Working paper
-
-
Kim, J.1
Min, C.2
Yi, C.3
-
19
-
-
84993035530
-
Sarbanes-Oxley and the Future of Accounting
-
McClelland, P., and Stanton, P. (2004), “Sarbanes-Oxley and the Future of Accounting”, Australian Accounting Review, vol.14 (2), pp.91-96.
-
(2004)
Australian Accounting Review
, vol.14
, Issue.2
, pp. 91-96
-
-
McClelland, P.1
Stanton, P.2
-
20
-
-
84984180909
-
Earnings, book values, and dividends in equity valuation
-
Ohlson, J. (1995), “Earnings, book values, and dividends in equity valuation”, Contemporary Accounting Research, vol.11, pp.661-687.
-
(1995)
Contemporary Accounting Research
, vol.11
, pp. 661-687
-
-
Ohlson, J.1
|