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Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure
Walter A. Robbins, Kenneth R. Austin, Disclosure Quality in Governmental Financial Reports: An Assessment of the Appropriateness of a Compound Measure, Journal of Accounting Research, Vol. 24, No. 2 (Autumn, 1986), pp. 412-421
Monetary Unit Acceptance Sampling
Auditing, Sampling, Substantive test, Monetary unit acceptance sampling
Auditing Functions for Internal Control Systems with Interdependent Documents and Channels
Auditing, Internal control systems, Audit function, Interdependence of documents
The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date
G. Peter Wilson, The Relative Information Content of Accruals and Cash Flows: Combined Evidence at the Earnings Announcement and Annual Report Release Date, Journal of Accounting Research, Vol. 24, Studies on Alternative Measures of Accounting Income (1986), pp. 165-200
Analyses of the Distribution of Security Market Model Prediction Errors for Daily Returns Data
Research Methodology, Security market model, Prediction errors, Daily returns data
The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence
Auditing, Audit fees, Auditor independence, Management Advisory Services
Firm Size Effects and the Association between Excess Returns and LIFO Tax Savings
Firm size, Excess returns, LIFO adoption, Tax savings
An Empirical Investigation of the Speed of the Market Reaction to Earnings Announcements
Earnings announcements, Market reaction, Informational content, Market reaction duration
Accuracy of Auxiliary Information Interval Estimation in Statistical Auditing
Auditing, Sampling, Substantive test, Auxiliary information interval estimation