Late for a very important date: financial reporting and audit implications of late 10-K filings-Reference-Cited by-同舟云学术

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Late for a very important date: financial reporting and audit implications of late 10-K filings

Published:2016-02-04 Issue:2 Volume:21 Page:633-671
ISSN:1380-6653
Container-title:Review of Accounting Studies
language:en
Short-container-title:Rev Account Stud

Author:

Cao Jian,Chen Feng,Higgs Julia L.

Funder

Social Sciences and Humanities Research Council of Canada (CA)

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Link

http://link.springer.com/content/pdf/10.1007/s11142-016-9351-5.pdf

Reference85 articles.

1. Alford, A. W., Jones, J. J., & Zmijewski, M. E. (1994). Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics, 17, 229–254.

2. Altman, E. I. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance, 23, 589–609.

3. Antle, R., & Nalebuff, B. (1991). Conservatism and auditor–client negotiations. Journal of Accounting Research, 29, 31–54.

4. Armstrong, C., Jagolinzer, A., & Larcker, D. (2009). Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research, 48, 225–271.

5. Ashbaugh-Skaife, H., Collins, D., Kinney, W., & LaFond, R. (2008). The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review, 83, 217–250.

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