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Politically Connected Boards and Audit Pricing: U.S. Evidence

Politically Connected Boards and Audit Pricing: U.S. Evidence
デジタル記事
2021-03-03Accounting Horizons35 3p.1-22
全国の図書館
  • 掲載誌（ISSN）08887993

Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context

Coaching Quality and Subordinate Work Attitudes in the Multiple Supervisor Audit Context
デジタル記事
2021-01-28Accounting Horizons35 3p.23-46
全国の図書館
  • 掲載誌（ISSN）08887993

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates
デジタル記事
2018-09-01Accounting Horizons33 1p.39-59
全国の図書館
  • 掲載誌（ISSN）08887993

A Review of the Archival Literature on Audit Partners

A Review of the Archival Literature on Audit Partners
デジタル記事
2017-10-01Accounting Horizons32 2p.1-35
全国の図書館
  • 掲載誌（ISSN）08887993

Why Do Analysts Issue Sales Forecasts? Evidence from Mandatory IFRS Adoption

Why Do Analysts Issue Sales Forecasts? Evidence from Mandatory IFRS Adoption
デジタル記事
2017-10-01Accounting Horizons32 1p.121-141
全国の図書館
  • 掲載誌（ISSN）08887993

The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China

The Impact of Top Management Team Characteristics on the Choice of Earnings Management Strategies: Evidence from China
デジタル記事
2017-10-01Accounting Horizons32 1p.143-164
全国の図書館
  • 掲載誌（ISSN）08887993

The Effects of Using Bank Auditors on Audit Quality and the Agency Cost of Bank Loans

The Effects of Using Bank Auditors on Audit Quality and the Agency Cost of Bank Loans
デジタル記事
2017-09-01Accounting Horizons31 4p.133-153
全国の図書館
  • 掲載誌（ISSN）08887993

Organized Labor and Audit Fees

Organized Labor and Audit Fees
デジタル記事
2017-07-01Accounting Horizons31 4p.93-108
全国の図書館
  • 掲載誌（ISSN）08887993

How Do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees

How Do Auditors Respond to CEO Narcissism? Evidence from External Audit Fees
デジタル記事
2017-06-01Accounting Horizons31 4p.33-52
全国の図書館
  • 掲載誌（ISSN）08887993

The Impact of Shadow IT Systems on Perceived Information Credibility and Managerial Decision Making

The Impact of Shadow IT Systems on Perceived Information Credibility and Managerial Decision Making
デジタル記事
2017-04-01Accounting Horizons31 3p.105-123
全国の図書館
  • 掲載誌（ISSN）08887993

Comparability and Cost of Equity Capital

Comparability and Cost of Equity Capital
デジタル記事
2017-02-01Accounting Horizons31 2p.125-138
全国の図書館
  • 掲載誌（ISSN）08887993

The Definitions of Net Income and Comprehensive Income and Their Implications for Measurement

The Definitions of Net Income and Comprehensive Income and Their Implications for Measurement
デジタル記事
2016-08-01Accounting Horizons30 4p.511-516
全国の図書館
  • 掲載誌（ISSN）08887993

Revised Model for Presentation in Statement(s) of Financial Performance: Potential Implications for Measurement in the Conceptual Framework

Revised Model for Presentation in Statement(s) of Financial Performance: Potential Implications for Measurement in the Conceptual Framework
デジタル記事
2016-07-01Accounting Horizons30 4p.485-498
全国の図書館
  • 掲載誌（ISSN）08887993

The Reporting of Income and Expense and the Choice of Measurement Bases

The Reporting of Income and Expense and the Choice of Measurement Bases
デジタル記事
2016-07-01Accounting Horizons30 4p.499-510
全国の図書館
  • 掲載誌（ISSN）08887993

CEO Financial Background and Audit Pricing

CEO Financial Background and Audit Pricing
デジタル記事
2016-03-01Accounting Horizons30 3p.325-339
全国の図書館
  • 掲載誌（ISSN）08887993

Leases: A Review of Contemporary Academic Literature Relating to Lessees

Leases: A Review of Contemporary Academic Literature Relating to Lessees
デジタル記事
2015-07-01Accounting Horizons29 4p.997-1023
全国の図書館
  • 掲載誌（ISSN）08887993

Big Data in Accounting: An Overview

Big Data in Accounting: An Overview
デジタル記事
2015-06-01Accounting Horizons29 2p.381-396
全国の図書館
  • 掲載誌（ISSN）08887993

U.S.-Listed Foreign Companies' Choice of a U.S.-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

U.S.-Listed Foreign Companies' Choice of a U.S.-Based versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality
デジタル記事
2015-03-01Accounting Horizons29 3p.631-666
全国の図書館
  • 掲載誌（ISSN）08887993

Conditional Conservatism and Audit Fees

Conditional Conservatism and Audit Fees
デジタル記事
2014-09-01Accounting Horizons29 1p.83-113
全国の図書館
  • 掲載誌（ISSN）08887993

Classification Shifting Using the “Corporate/Other” Segment

Classification Shifting Using the “Corporate/Other” Segment
デジタル記事
2014-09-01Accounting Horizons28 3p.455-477
全国の図書館
  • 掲載誌（ISSN）08887993