Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Joon S. Yang"'
Publikováno v:
Accounting Horizons. 29:507-527
SYNOPSIS Auditing Standard No. 5 (AS5) introduced by the Public Company Accounting Oversight Board (PCAOB) in June 2007 requires a top-down risk-based approach in auditing and is expected to improve audit efficiency and make the overall auditing proc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::037c49a2159fc149f02306c3fdf8af77
https://doi.org/10.2308/acch-51052
https://doi.org/10.2308/acch-51052
Publikováno v:
Journal of Management & Governance. 20:179-200
Chief Executive Officers (CEOs) wield considerable power and authority. In many industries and contexts, CEO turnover is studied in terms of antecedents, the event itself, and the related consequences. However, the extent to which CEOs exert their po
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::252effd9d11af504edc8bbcff104cfce
https://doi.org/10.1007/s10997-014-9300-2
https://doi.org/10.1007/s10997-014-9300-2
Publikováno v:
AUDITING: A Journal of Practice & Theory. 33:1-39
SUMMARY: Prior studies document a negative market reaction to going concern opinions. We extend this literature by focusing on the link between the going concern opinion and the cost of equity capital. Using two different samples (one comprising dist
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a0e0b04cc39894a361472bbcb8c01ca2
https://doi.org/10.2308/ajpt-50827
https://doi.org/10.2308/ajpt-50827
Publikováno v:
Financial Review. 47:375-399
We estimate the short-run stock price response to unanticipated capital expenditures. We use association study methodology to avoid the self-selection bias in event studies and to facilitate construction of a large sample of firm-years likely to exhi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9842f674a6b0d99a0b89e78d2ff96a1b
https://doi.org/10.1111/j.1540-6288.2012.00333.x
https://doi.org/10.1111/j.1540-6288.2012.00333.x
Publikováno v:
Accounting Horizons. 21:423-435
In the wake of the collapse of Enron and Andersen, several questions were raised about Enron's accounting and the behavior of its auditor. An important question is whether ex-Andersen's clients received more conservative treatment by their new audito
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d8a5d072222c73d3acb1d4cd75d39b71
https://doi.org/10.2308/acch.2007.21.4.423
https://doi.org/10.2308/acch.2007.21.4.423
Publikováno v:
Managerial Auditing Journal. 21:921-933
PurposeThe role of audit committees in ensuring the quality of corporate financial reporting has come under considerable scrutiny due to recent high‐profile “earnings management” cases and the collapse of Enron. The purpose of this paper is to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::791c66ee339e93a302e943c44f09e8bb
https://doi.org/10.1108/02686900610705019
https://doi.org/10.1108/02686900610705019
Autor:
Joon S. Yang, Jagan Krishnan
Publikováno v:
International Journal of Auditing. 9:201-219
Regulators have frequently expressed concerns about corporate earnings management. Audit committees are expected to monitor managers’ financial reporting, including attempts to manipulate earnings numbers. The extant literature has focused on manag
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55acc79c560fc3db5ce78de82b348f8e
https://doi.org/10.1111/j.1099-1123.2005.00278.x
https://doi.org/10.1111/j.1099-1123.2005.00278.x
Publikováno v:
AUDITING: A Journal of Practice & Theory. 22:71-97
This study examines the association between measures of earnings quality and auditor industry specialization. Prior work has examined the association between auditor brand name and earnings quality, using auditor brand name to proxy for audit quality
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7cc5032af589bc651ac174fd0894004e
https://doi.org/10.2308/aud.2003.22.2.71
https://doi.org/10.2308/aud.2003.22.2.71
Autor:
Jayanthi Krishnan, Joon S. Yang
Publikováno v:
SSRN Electronic Journal.
SYNOPSIS: The Securities and Exchange Commission introduced accelerated filing requirements for corporate 10-K and 10-Q filings in 2003. The major accounting firms and some companies expressed concerns about the acceleration, arguing that other chang
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ebdac4515cd39bc1dcdbd204c3b05417
https://doi.org/10.2139/ssrn.1347649
https://doi.org/10.2139/ssrn.1347649
Publikováno v:
Managerial Auditing Journal; 2006, Vol. 21 Issue 9, p921-933, 13p