Research in Accounting Regulation最新文献_第10页

The impact of duration on management's discount rate choice 存续期对管理层折现率选择的影响

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-09-26 DOI: 10.1016/j.racreg.2014.09.003

Abraham Fried , Paquita Davis-Friday , Harry Z. Davis

引用次数: 5

From Disconnected to Integrated tax and financial systems A post-IFRS evaluation of evolution of Tax and Financial Reporting relationships based on the French case 从分离到整合的税收和财务系统:基于法国案例的后国际财务报告准则对税收和财务报告关系演变的评价

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-10-11 DOI: 10.1016/j.racreg.2014.09.002

Odile Barbe, Laurent Didelot, Arvind Ashta

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引用次数: 0

A note on the effect of PCAOB inspections on the audit quality of triennial CPA firms PCAOB检查对三年注册会计师事务所审计质量的影响

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-09-26 DOI: 10.1016/j.racreg.2014.09.004

Alan I. Blankley, Keejae P. Hong, David Kerr, Casper E. Wiggins

引用次数: 7

Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals 越南采用国际财务报告准则的最佳方法和时间表:会计专业人士的看法

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-09-26 DOI: 10.1016/j.racreg.2014.09.010

Duc Hong Thi Phan , Bruno Mascitelli

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引用次数: 20

Auditor litigation: Evidence that revenue restatements are determinative 审计师诉讼:收入重述具有决定性的证据

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-09-26 DOI: 10.1016/j.racreg.2014.09.006

Sebahattin Demirkan , Ross D. Fuerman

{"title":"Auditor litigation: Evidence that revenue restatements are determinative","authors":"Sebahattin Demirkan , Ross D. Fuerman","doi":"10.1016/j.racreg.2014.09.006","DOIUrl":"https://doi.org/10.1016/j.racreg.2014.09.006","url":null,"abstract":"<div><p>This study extends the Palmrose and Scholz (2004) general litigation and general restatements study by focusing on <em>auditor</em> litigation and <em>revenue</em> restatements. We investigate all potential accounting issues, individually, instead of by their group method, with regard to auditor litigation. The impact of the individual accounting issues implicated in restatements is of concern to auditors and audit standard setters in gauging auditor litigation risk and audit risk. It also is important for financial analysis and securities valuation because investors' losses are greater, and recovery of losses on a percentage basis is lower, when the auditor is a defendant, and especially when the auditor has a more severe, negative litigation experience (Commolli et al., 2012). We examine financial reporting lawsuits filed from 2001 to 2008 and find that revenue restatements—far more than any other kind of restatements—are associated with auditors being named defendants and also auditors experiencing a more severe, negative outcome in the litigation.</p></div>","PeriodicalId":101074,"journal":{"name":"Research in Accounting Regulation","volume":"26 2","pages":"Pages 164-174"},"PeriodicalIF":0.0,"publicationDate":"2014-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.racreg.2014.09.006","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"137060078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A place for the IFRS for SMEs in the United States? 《中小型企业国际财务报告准则》在美国的地位?

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-09-27 DOI: 10.1016/j.racreg.2014.09.011

Paul Pacter

引用次数: 4

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-10-11 DOI: 10.1016/j.racreg.2014.09.001

Larry M. Parker

引用次数: 0

‘Does accounting regulation matter?’: An experience of international financial reporting standards implementation in an emerging country “会计监管重要吗?”:在新兴国家实施国际财务报告准则的经验

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-09-26 DOI: 10.1016/j.racreg.2014.09.012

Mohammad Nurunnabi

引用次数: 15

Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2011 academic literature 会计法规的发展:2011年学术文献中证据和评论的综合和注释书目

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-10-05 DOI: 10.1016/j.racreg.2014.09.007

Stephen R. Moehrle , Natalia Mintchik , Mary Beth Mohrman , Jennifer A. Reynolds-Moehrle , Mark Vargus

引用次数: 1

Litigation risk, financial reporting and auditing: A survey of the literature 诉讼风险、财务报告与审计:文献综述

Research in Accounting Regulation Pub Date : 2014-10-01 Epub Date: 2014-09-26 DOI: 10.1016/j.racreg.2014.09.005

Ahsan Habib , Haiyan Jiang , Md. Borhan Uddin Bhuiyan , Ainul Islam

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引用次数: 30