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Quality of Financial Statements and Tenure of Statement-Related Personnel

Quality of Financial Statements and Tenure of Statement-Related Personnel
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机构地区 Providence University
出处 《Journal of Modern Accounting and Auditing》 2014年第3期297-307,共11页 现代会计与审计(英文版)
关键词 财务报表 质量保证 报表编制 审计师 首席执行官 报表质量 财务报告 强制性 auditor partner tenure, audit quality, familiarity, financial statements, management tenure (MT)
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参考文献19

  • 1American Institute of Certified Public Accountants [AICPA]. (1992a). Statement of position regarding mandatory rotation of audit firms of publicly held companies. New York, NY: AICPA.
  • 2American Institute of Certified Public Accountants [AICPA]. (1992b). Serving the public interest: A new conceptual framework for auditor independence. New York, NY: AICPA.
  • 3Bartov, E., & Cohen, D. (2006). Mechanisms to meet/beat analysts' earnings expectations in the pre- and post-Sarbanes-Oxley eras. Working Paper, New York University.
  • 4Beck, P. J., & Wu, M. G. H. (2006). Learning by doing and audit quality. Contemporary Accounting Research, 23(1), 1-30.
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  • 6Bliss, M. A. (2011). Does CEO duality constrain board independence? Some evidence from audit pricing. Accounting and Finance, 51(2), 361-380.
  • 7Carcello, J. V., & Nagy, A. L. (2004). Audit finn tenure and fraudulent financial reporting. Auditing: A Journal of Practice and Theory, 23(2), 55-69.
  • 8Chen, C., Lin, C., & Lin, Y. (2008). Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research, 25(2), 415-445.
  • 9Chi, W., Huang, H., Liao, Y., & Xie, H. (2009). Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research, 26(2), 359-391.
  • 10Cohen, D., Dey, A., & Lys, T. (2008). Real and accruals-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787.

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