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pro vyhledávání: '"Thomas Sing-chiu Lau"'
Auditor Industry Specialization, Political Economy and Earnings Quality: Some Cross-Country Evidence
Publikováno v:
Journal of International Financial Management & Accounting. 23:23-61
Using cross-country data, we evaluate the impact of investor protection on the association between earnings quality and audits by industry specialists. Our findings show that the positive association between industry specialist auditors and earnings
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f7b7bcb3862cbc5d40adadadb038b8a4
https://doi.org/10.1111/j.1467-646x.2011.01053.x
https://doi.org/10.1111/j.1467-646x.2011.01053.x
Autor:
Thomas Sing Chiu Lau, Yaw M. Mensah
Publikováno v:
SSRN Electronic Journal.
This study examines whether the provision of non-audit services by a firm’s own auditors provides value to the firm. We examine the future return on assets and sales growth as a function of the expenditures by the client firms on non-audit services
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a6f2e096973a30a57f4f035902972cfd
https://doi.org/10.2139/ssrn.1392048
https://doi.org/10.2139/ssrn.1392048
Autor:
Thomas Sing-chiu Lau
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c9ce843f6828ec5829fccee4e81d1ffd
https://doi.org/10.2139/ssrn.242424
https://doi.org/10.2139/ssrn.242424