Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Emma-Riikka Myllymäki"'
Publikováno v:
Accounting and Business Research
This study investigates auditors' assessment of the quality of their own audit engagements, utilising survey data gathered from a Big Four audit firm in Sweden. We first examine to what extent auditors' self-reported audit quality threatening behavio
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7129f3be221e9c5ba5261f8aefad523e
https://aaltodoc.aalto.fi/handle/123456789/120008
https://aaltodoc.aalto.fi/handle/123456789/120008
Publikováno v:
Journal of Business Finance & Accounting. 48:954-987
This study provides empirical evidence that across firm life cycle there is considerable variation in financial reporting quality. Specifically, the focus is on matching quality captured by the contemporaneous correlation between revenues and expense
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3ba59ab35e092ef1c7999e3888c28998
https://doi.org/10.1111/jbfa.12508
https://doi.org/10.1111/jbfa.12508
Publikováno v:
The British Accounting Review. 54:101081
We examine whether gendered patterns can be observed in first-year students’ achievement goals in an introductory accounting course; a question largely overlooked by prior literature. This investigation is motivated by perceptions of accounting as
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::eb09668dca736cf3cffb540a01ea7c03
https://doi.org/10.1016/j.bar.2022.101081
https://doi.org/10.1016/j.bar.2022.101081
Autor:
Tuukka Järvinen, Emma-Riikka Myllymäki
Publikováno v:
Accounting Horizons. 30:119-141
SYNOPSIS The purpose of this study is to investigate whether SOX Section 404 material weaknesses manifest in real earnings management behavior. The empirical findings indicate that, compared to companies with effective internal controls, companies wi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ffb01b6a2f2eabe1d6c40d0915d5352
https://doi.org/10.2308/acch-51310
https://doi.org/10.2308/acch-51310
Publikováno v:
European Accounting Review. 24:607-633
We examine the association of Big 4 audit partners’ public-client specialisation with client companies’ audit quality. Using a sample of NASDAQ OMX companies in Finland, we identify the audit partner assigned to each public-client engagement. We
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ac1ce0437c2801995c56105c64e2411a
https://doi.org/10.1080/09638180.2014.906315
https://doi.org/10.1080/09638180.2014.906315
Autor:
Emma-Riikka Myllymäki
Publikováno v:
AUDITING: A Journal of Practice & Theory. 33:93-116
SUMMARY This study examines whether Sarbanes-Oxley (SOX) Section 404 material weakness (MW404) disclosures are predictive of future financial reporting quality. I find evidence that for companies with a history of MW404s, the likelihood of misstateme
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::543fc69d335eac9050f76331725a4f6c
https://doi.org/10.2308/ajpt-50570
https://doi.org/10.2308/ajpt-50570
Publikováno v:
SSRN Electronic Journal.
This study investigates whether incumbent audit firm-provided tax services enhance or impair the likelihood of acknowledging client companies’ low financial reporting quality. In particular, we examine the association between tax-related fees and t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::267204d8a0735df380c0ff8a5c28c4a3
https://doi.org/10.2139/ssrn.2539018
https://doi.org/10.2139/ssrn.2539018