Big 4 Office Political Connections and Client Restatements
Author:
Affiliation:
1. Department of Accounting and Management Control, ESSEC Business School, Cergy, France;
2. Accounting Department, Neeley School of Business, Texas Christian University, Fort Worth, Texas, USA
Publisher
Informa UK Limited
Subject
Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/09638180.2020.1856163
Reference79 articles.
1. Interaction terms in logit and probit models
2. Auditor Lobbying on Accounting Standards
3. The value of local political connections in a low-corruption environment
4. Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections
5. Competitive lobbying for a legislator's vote
Cited by 12 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Can the Presence of Big 4 Auditors in IPO Prospectus Reduce Failure Risk?;Journal of Risk and Financial Management;2024-06-05
2. Political contributions and the auditor–client relationship;Journal of Business Finance & Accounting;2024-03-05
3. Auditing for fraud and corruption: A public-interest-based definition and analysis;The British Accounting Review;2024-03
4. Tax-Motivated Income Shifting in Audit-Firm Networks: Comparing Big 4 and Non-Big 4 Firms;Journal of Accounting, Auditing & Finance;2024-02-04
5. Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements;Review of Accounting and Finance;2023-07-07
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3