Zobrazeno 1 - 10
of 35
pro vyhledávání: '"Ayalew Lulseged"'
Publikováno v:
Accounting Horizons. 35:63-81
SYNOPSIS We investigate if Big 4 firms are asymmetrically more effective than non-Big 4 firms in monitoring income-increasing versus income-decreasing quarterly earnings management. We also study the Securities and Exchange Commission's (SEC) 2000 re
Publikováno v:
Current Issues in Auditing. 14:P1-P8
SUMMARY In “Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings” (Dee, Lulseged, and Zhang 2015), we examine quality for issuer audits disclosed as involving less-experienced “participating auditors.”
Autor:
Tesfaye Taddese Lemma, Ayalew Lulseged, Mthokozisi Mlilo, Martin Freedman, Mehrzad Azmi Shabestari
Publikováno v:
International Journal of Accounting & Information Management. 28:667-683
Purpose This study aims to investigate the association between corporate carbon risk and debt maturity and the moderating role of voluntary disclosure, within the context of South Africa, an emerging player in the climate policy debate. Design/method
Publikováno v:
Accounting Research Journal. 33:57-74
Purpose This study aims to examine the impact of political stability and political rights on firm-level earnings (both accrual-based and real) management. Design/methodology/approach The authors develop models that link political stability, political
Publikováno v:
Journal of Business Research. 90:151-163
We examine the impact of institutional ownership and product market competition on earnings management (both accrual-based and real) using data from non-financial firms in 41 countries around the world for the period 1995–2016. Overall all, we docu
Publikováno v:
In Engineering Geology 2005 81(4):432-445
Publikováno v:
In Engineering Geology 2005 81(4):419-431
Publikováno v:
The Accounting Review. 90:1939-1967
We empirically test whether audit quality is affected when part of an SEC issuer's audit is outsourced to auditors other than the principal auditor (“participating auditors”). We find a significantly negative market reaction and a significant dec
Publikováno v:
Landslides. Dec2011, Vol. 8 Issue 4, p433-448. 16p.
Autor:
Ayalew Lulseged, Venkataraman M. Iyer
Publikováno v:
Sustainability Accounting, Management and Policy Journal. 4:163-189
Purpose – The primary purpose of this study is to investigate the association between the family status and corporate social responsibility disclosure (sustainability reporting) of large US companies.Design/methodology/approach – The authors gath