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Accounting Review

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Issue Date: 12/01/2002

Periodical Article Results

1-10 (of 12) related articles Sort by: Relevance \| Date Items per page
1. Discussion of evidence from auditors about managers' and auditors'... Nelson et al. (2002) (hereafter the paper) consider how auditors respond to clients' attempts to manage earnings. Their research approach, using a field questionnaire to ... (PERIODICAL ARTICLE) 2. Evidence from auditors about managers' and auditors' earnings management... I. INTRODUCTION Earnings management can be defined as non-neutral financial reporting in which managers intervene intentionally in the financial reporting process to produce some private ... (PERIODICAL ARTICLE) 3. Discussion of evaluating financial reporting quality: the effects of... I. INTRODUCTION McDaniel et al. (2002) provide an experimental examination of financial reporting quality judgments that contrasts the perspectives of two types of participants, namely ... (PERIODICAL ARTICLE) 4. Evaluating financial reporting quality: the effects of financial expertise... I. INTRODUCTION We investigate the extent to which financial experts make judgments about financial reporting quality that differ from those of financial literates. Given that ... (PERIODICAL ARTICLE) 5. Discussion of empirical evidence on the evolution of international... I. INTRODUCTION In "Empirical Evidence on the Evolution of International Earnings" Land and Lang (2002) (hereafter the paper) investigate a question related to international accounting ... (PERIODICAL ARTICLE) 6. Empirical evidence on the evolution of international earnings. I. INTRODUCTION We document convergence in earnings multiples for a sample of firms from Australia, Canada, France, Germany, Japan, the United Kingdom, and the United ... (PERIODICAL ARTICLE) 7. Discussion of the relation between auditors' fees for nonaudit services... I. INTRODUCTION Frankel et al. (2002) (hereafter FJN) present a timely paper using a new data set to test several propositions, including one suggested by ... (PERIODICAL ARTICLE) 8. The relation between auditors' fees for nonaudit services and earnings... I. INTRODUCTION This paper provides empirical evidence on the relation between auditor fees and earnings management, and between auditor fees and share values on the ... (PERIODICAL ARTICLE) 9. Discussion of the quality of accruals and earnings: the role of accrual... I. INTRODUCTION The paper by Dechow and Dichev (2002) (hereafter DD) proposes a measure of the quality of accruals and earnings based on the extent ... (PERIODICAL ARTICLE) 10. The quality of accruals and earnings: the role of accrual estimation... I. INTRODUCTION This paper suggests a new measure of one aspect of the quality of working capital accruals and earnings. The measure is based on ... (PERIODICAL ARTICLE)
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