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There are 11892 results for: content related to: How do Auditors Perceive Recognized vs. Disclosed Lease and Pension Obligations? Evidence from Fees and Going-Concern Opinions

  1. How Do Auditor Fees Affect Accruals Quality? Additional Evidence

    International Journal of Auditing

    Vivek Mande and Myungsoo Son

    Article first published online : 22 APR 2015, DOI: 10.1111/ijau.12038

  2. Asset Securitizations and Credit Default Swaps

    Financial Markets, Institutions & Instruments

    Volume 23, Issue 4, November 2014, Pages: 211–243, John Ziyang Zhang

    Article first published online : 9 OCT 2014, DOI: 10.1111/fmii.12019

  3. The Effects of the Reporting of Off-Balance-Sheet Investments on EPS Uncertainty, Leverage and Shareholders’ Wealth

    Financial Management

    Volume 41, Issue 4, Winter 2012, Pages: 1009–1042, Tomas Mantecon, James Conover, Acya Altintig and Kyojik Song

    Article first published online : 18 APR 2012, DOI: 10.1111/j.1755-053X.2012.01195.x

  4. Were Information Intermediaries Sensitive to the Financial Statement-Based Leading Indicators of Bank Distress Prior to the Financial Crisis?

    Contemporary Accounting Research

    Hemang Desai, Shiva Rajgopal and Jeff Jiewei Yu

    Article first published online : 18 AUG 2015, DOI: 10.1111/1911-3846.12161

  5. Pricing of off-balance sheet debt: how do bond market participants use the footnote disclosures on operating leases and postretirement benefit plans?

    Accounting & Finance

    Volume 51, Issue 3, September 2011, Pages: 787–808, Partha Sengupta and Zheng Wang

    Article first published online : 14 SEP 2010, DOI: 10.1111/j.1467-629X.2010.00368.x

  6. Audit Fees and IAS/IFRS Adoption: Evidence from the Banking Industry

    International Journal of Auditing

    Volume 18, Issue 2, July 2014, Pages: 155–169, Mara Cameran and Pietro Perotti

    Article first published online : 16 DEC 2013, DOI: 10.1111/ijau.12019

  7. The Relation Between Voluntary Disclosure and Financial Reporting: Evidence from Synthetic Leases

    Journal of Accounting Research

    Volume 48, Issue 3, June 2010, Pages: 725–765, SARAH L. C. ZECHMAN

    Article first published online : 28 JAN 2010, DOI: 10.1111/j.1475-679X.2010.00376.x

  8. Modeling Linear Trends in Audit Fees

    International Journal of Auditing

    Volume 18, Issue 1, March 2014, Pages: 68–75, Daniel C. Coster, Drew Dahl and Richard L. Jenson

    Article first published online : 4 JUN 2013, DOI: 10.1111/ijau.12012

  9. The Removal of a Specialist Oversight Body for Local Public Audit: Insights from the Health Service in England

    Financial Accountability & Management

    Volume 31, Issue 2, May 2015, Pages: 219–242, Sheila Ellwood and Javier Garcia-Lacalle

    Article first published online : 2 APR 2015, DOI: 10.1111/faam.12054


    Journal of Business Logistics

    Volume 31, Issue 1, Spring 2010, Pages: 63–77, John F. Kros and S. Scott Nadler

    Article first published online : 10 MAY 2011, DOI: 10.1002/j.2158-1592.2010.tb00128.x

  11. Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non-audit fees: empirical evidence

    Accounting & Finance

    Volume 49, Issue 4, December 2009, Pages: 697–724, Paul A. Griffin, David H. Lont and Yuan Sun

    Article first published online : 30 JUN 2009, DOI: 10.1111/j.1467-629X.2009.00310.x

  12. Additional Evidence on the Relationship between an Internal Audit Function and External Audit Fees in Australia

    International Journal of Auditing

    Volume 18, Issue 1, March 2014, Pages: 27–39, Harjinder Singh, David Woodliff, Nigar Sultana and Rick Newby

    Article first published online : 21 APR 2013, DOI: 10.1111/ijau.12009

  13. Does Auditor Industry Specialization Improve Audit Quality?

    Journal of Accounting Research

    Volume 51, Issue 4, September 2013, Pages: 779–817, MIGUEL MINUTTI-MEZA

    Article first published online : 28 JUN 2013, DOI: 10.1111/1475-679X.12017


    South African Journal of Economics

    Volume 80, Issue 1, March 2012, Pages: 106–122, JA'NEL ESTERHUYSEN, GARY VAN VUUREN and PAUL STYGER

    Article first published online : 19 MAR 2012, DOI: 10.1111/j.1813-6982.2011.01286.x

  15. Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis

    International Journal of Auditing

    Feng Chen, Kevin Lam, Wally Smieliauskas and Minlei Ye

    Article first published online : 25 SEP 2015, DOI: 10.1111/ijau.12055

  16. Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions

    Journal of Accounting Research

    Volume 40, Issue 4, September 2002, Pages: 1247–1274, Mark L. DeFond, K. Raghunandan and K.R. Subramanyam

    Article first published online : 17 DEC 2002, DOI: 10.1111/1475-679X.00088

  17. Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany

    International Journal of Auditing

    Volume 18, Issue 1, March 2014, Pages: 40–56, Patrick Krauß, Benedikt M. Quosigk and Henning Zülch

    Article first published online : 21 APR 2013, DOI: 10.1111/ijau.12010

  18. Paying for Joint or Single Audits? The Importance of Auditor Pairings and Differences in Technology Efficiency

    International Journal of Auditing

    Claus Holm and Frank Thinggaard

    Article first published online : 21 SEP 2015, DOI: 10.1111/ijau.12050

  19. Responses by Australian auditors to the global financial crisis

    Accounting & Finance

    Volume 53, Issue 1, March 2013, Pages: 301–338, Yang Xu, Elizabeth Carson, Neil Fargher and Liwei Jiang

    Article first published online : 18 DEC 2011, DOI: 10.1111/j.1467-629X.2011.00459.x

  20. The Association between Client-specific Investment Opportunities and Audit Fees of Industry Specialists and Non-Specialists

    International Journal of Auditing

    Volume 19, Issue 2, July 2015, Pages: 57–71, Steven F. Cahan, Jayne M. Godfrey, Jane Hamilton and Debra C. Jeter

    Article first published online : 28 AUG 2014, DOI: 10.1111/ijau.12029