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1. A proposed framework emphasizing auditor reliability
over auditor...
This paper introduces an auditor reliability framework that repositions the role of auditor independence in the accounting profession. The framework is motivated in part by ... (PERIODICAL ARTICLE)
2. A year of challenge and change for the
FASB.
There was once a time, not so many years ago when accounting could be thought of as an essentially nonpolitical subject. So wrote Professor David ... (PERIODICAL ARTICLE)
3. Analysis of corporate disclosures on relative
performance evaluation.
SYNOPSIS: The relative performance evaluation (RPE) hypothesis states that firms benefit from comparing their own performance to that of a peer group when evaluating the ... (PERIODICAL ARTICLE)
4. Initial evidence on the association between nonaudit
fees and restated...
SYNOPSIS. An increasing number of firms have restated previously issued financial statements in recent years. Legislators, regulators, and others speculate that restatements are associated with ... (PERIODICAL ARTICLE)
5. Conservatism in accounting Part I: explanations and
implications.
SYNOPSIS: This paper is the first in a two-part series on conservatism in accounting. Part I examines alternative explanations for conservatism in accounting and their ... (PERIODICAL ARTICLE)
6. How the U.S. accounting profession got where it is
today: Part I.
Synopsis: Few would deny that the U.S. accounting profession is in a very troubled state. The aim of this two-part article is to explain how ... (PERIODICAL ARTICLE) | |
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