Výsledky vyhledávání - "MARK L. DeFOND"

Auditing research using Chinese data: what’s next?

Autor: Mark L. DeFond, Fan Zhang, Jieying Zhang

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

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Why Accounting Matters: Evidence from Accounting's 'Big Bang'

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

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The Primacy of Fair Presentation: Evidence from PCAOB Standards, Federal Legislation, and the Courts

Autor: Jieying Zhang, Mark L. DeFond, Clive S. Lennox

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

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https://doi.org/10.2308/acch-52075

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Do Client Characteristics Really Drive the Big N Audit Quality Effect? New Evidence from Propensity Score Matching

Autor: David H. Erkens, Mark L. DeFond, Jieying Zhang

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

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Annual Editor Report

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

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Do PCAOB Inspections Improve the Quality of Internal Control Audits?

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

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The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings

Autor: Mark L. DeFond, Mingyi Hung, Jinshuai Hu, Siqi Li

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

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Annual Report and Editorial Commentary for The Accounting Review

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

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Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates

Autor: Yuping Zhao, Jieying Zhang, Mark L. DeFond

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

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Client Conservatism and Auditor-Client Contracting

Autor: Yoonseok Zang, Chee Yeow Lim, Mark L. DeFond

Publikováno v: The Accounting Review. 91:69-98

We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path analysis, we f

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::3d318d26a498e777ac4c08bf5eec57e6
https://doi.org/10.2308/accr-51150

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