Zobrazeno 1 - 10
of 788
pro vyhledávání: '"MARK L. DeFOND"'
Autor:
SOLAK, Bilal1 bsolak@firat.edu.tr, FAYDALI, Fatih2 fatih.faydali@manas.edu.kg
Publikováno v:
World of Accounting Science. 2023 Special Issue, Vol. 25, p241-275. 35p.
Publikováno v:
Accounting and Business Research. 51:622-635
During the past decade, there has been a surge in auditing research that exploits Chinese data, much of which is published in top tier journals. China has been an attractive setting for auditing re...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a102f2d237fa3410cb713ad1d9f930ce
https://doi.org/10.1080/00014788.2020.1746626
https://doi.org/10.1080/00014788.2020.1746626
Autor:
Mark L. DeFond
Publikováno v:
Journal of International Accounting Research. 18:87-96
This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d35fe5b5c3acae8c9825f8352f21139
https://doi.org/10.2308/jiar-52568
https://doi.org/10.2308/jiar-52568
The Primacy of Fair Presentation: Evidence from PCAOB Standards, Federal Legislation, and the Courts
Publikováno v:
Accounting Horizons. 32:91-100
SYNOPSIS Palmrose and Kinney (2018; hereafter PK) claim that technical compliance with GAAP is sufficient to justify an unqualified audit opinion. We disagree. PK's view ignores “fair presentation,” a concept equivalent to “faithful representat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5b6363052f5e08c1cf95d5c4f7bdd9fe
https://doi.org/10.2308/acch-52075
https://doi.org/10.2308/acch-52075
Publikováno v:
Management Science. 63:3628-3649
A large auditing literature concludes that Big N auditors provide higher audit quality than non-Big N auditors. Recently, however, a high-profile study suggests that propensity score matching (PSM) on client characteristics eliminates the Big N effec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f28f74c5e5580b1ab58dbe7cee33054d
https://doi.org/10.1287/mnsc.2016.2528
https://doi.org/10.1287/mnsc.2016.2528
Autor:
Mark L. DeFond
Publikováno v:
The Accounting Review. 92:1-24
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cba4234163569805e0ed9e29b87a4719
https://doi.org/10.2308/accr-10612
https://doi.org/10.2308/accr-10612
Autor:
Mark L. DeFond, Clive S. Lennox
Publikováno v:
Journal of Accounting Research. 55:591-627
We investigate whether Public Company Accounting Oversight Board (PCAOB) inspections affect the quality of internal control audits. Our research design improves on prior studies by exploiting both cross-sectional and time-series variation in the cont
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2bcb4c5137d4718087648ab8011e5de4
https://doi.org/10.1111/1475-679x.12151
https://doi.org/10.1111/1475-679x.12151
Publikováno v:
SSRN Electronic Journal.
We study the effect of fair value accounting on the association between net income and cash pay following the 2005 worldwide adoption of IFRS. We find that, while IFRS's non-fair-value provisions are associated with an increase in this association, i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ef564f98c7c0c9f5c4c103b807428513
https://doi.org/10.2139/ssrn.3466021
https://doi.org/10.2139/ssrn.3466021
Autor:
Mark L. DeFond
Publikováno v:
The Accounting Review. 91:1817-1839
The article discusses "The Accounting Review" periodical's annual report for the fiscal year that ended on May 31, 2016, and it mentions the journal's editorial process, as well as hirings involving editors such as Rodrigo S. Verdi and Dawn A. Matsum
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::88f6368fda5c345bcce66b400be80c13
https://doi.org/10.2308/accr-10507
https://doi.org/10.2308/accr-10507
Publikováno v:
SSRN Electronic Journal.
Existing research on opinion shopping focuses primarily on managers’ attempts to switch auditors in order to avoid the receipt of an unfavorable audit opinion. We extend this literature by examining whether managers successfully shop for auditors w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6ae823e7587fdf035a742d496e4e125f
https://doi.org/10.2139/ssrn.3309678
https://doi.org/10.2139/ssrn.3309678