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Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting*
Hai Lu, Gordon D. Richardson, Steven E. Salterio
University of Toronto Singapore Management University Queen's University Queens University
来源Contemporary Accounting Research
年份2011
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This is an accepted manuscript of an article published by Wiley in Contemporary Accounting Research.
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经济 / 管理Auditing, Earnings Management, Governance
Corporate Governance and Financial Management · Accounting and Organizational Management
参考文献 49
Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries
被引 845Inder K. Khurana, Krishnamurthy K. Raman · The Accounting Review · 2004
On measures of explained variance in nonrecursive structural equation models.
被引 102Peter M. Bentler, Tenko Raykov · Journal of Applied Psychology · 2000
SOX Section 404 Material Weakness Disclosures and Audit Fees
被引 418Kannan Raghunandan, Dasaratha V. Rama · Auditing A Journal of Practice & Theory · 2006
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A review of archival auditing research
被引 3,186Mark L. DeFond, Jieying Zhang · Journal of Accounting and Economics · 2014
Propensity Score Matching in Accounting Research
被引 1,679Jonathan E. Shipman, Quinn Thomas Swanquist, Robert Lowell Whited · The Accounting Review · 2016
Financial Reporting Quality and Labor Investment Efficiency
被引 455Boochun Jung, Woo‐Jong Lee, David P. Weber · Contemporary Accounting Research · 2013
按被引量排序，此处列出前 3 条