Zobrazeno 1 - 10
of 54
pro vyhledávání: '"Udi Hoitash"'
Publikováno v:
The Accounting Review. 98:59-95
This study uses difference-in-differences (DiD) analyses to examine the consequences of adopting the U.S. critical audit matter (CAM) disclosure requirement for preparers and users of financial reports. The CAM requirement is one of the largest expan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ac15ce0b59442a918f38342e675e4865
https://doi.org/10.2308/tar-2021-0013
https://doi.org/10.2308/tar-2021-0013
Autor:
Rani Hoitash, Udi Hoitash
Publikováno v:
Journal of Information Systems. 36:161-172
We propose that firm complexity is best measured with accounting disclosures. Accounting is the “language of business,” and accounting disclosures of most business activities are mandated. Therefore, relying on accounting disclosures is the best
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cd89eb30bad119a45b78f3bdc2926d6b
https://doi.org/10.2308/isys-2021-041
https://doi.org/10.2308/isys-2021-041
Publikováno v:
AUDITING: A Journal of Practice & Theory. 41:135-162
SUMMARY We contribute to the literature on auditor's task-specific expertise by examining the role of auditor experience in mergers and acquisitions (M&A), a complicated and increasingly prevalent corporate event that can give rise to misreporting. W
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6e8f8ef14c9e20d8a7305d2ecd63b153
https://doi.org/10.2308/ajpt-2019-120
https://doi.org/10.2308/ajpt-2019-120
Publikováno v:
Review of Quantitative Finance and Accounting. 57:859-897
We examine the relation between accounting reporting complexity and analysts’ performance and whether analysts’ qualifications, experience, and expertise in specific financial domains help them more effectively process complex information. We doc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b99615e8fe3d7ff00e2fd6a05564c8b0
https://doi.org/10.1007/s11156-021-00963-8
https://doi.org/10.1007/s11156-021-00963-8
Publikováno v:
AUDITING: A Journal of Practice & Theory. 40:107-132
This study seeks to advance research related to eXtensible Business Reporting Language (XBRL). XBRL is an open standard for reporting structured financial information which enables the efficient gathering of data and automated comparison of financial
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6827d3c21e5168c86578404e6b651b11
https://doi.org/10.2308/ajpt-2019-517
https://doi.org/10.2308/ajpt-2019-517
Publikováno v:
Contemporary Accounting Research. 37:2398-2437
This paper investigates the common, yet previously opaque, practice of using foreign audit firms (component auditors) to conduct portions of audit work for U.S. public companies. U.S. regulators have expressed concern for the transparency and quality
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::924d48256b967a223e1d6aad587b6ee9
https://doi.org/10.1111/1911-3846.12605
https://doi.org/10.1111/1911-3846.12605
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2e6640277f78bcd9831864d36fad3fc4
https://doi.org/10.2139/ssrn.4023505
https://doi.org/10.2139/ssrn.4023505
Publikováno v:
The Accounting Review. 95:1-32
PCAOB inspections repeatedly indicate deficiencies in audits of fair-value (FV) estimates, prompting regulators to improve the related auditing standards. We predict that auditor task-specific FV expertise, gained from work experience during the audi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::01db55c98fd91a5ce75b195f51f917d8
https://doi.org/10.2308/accr-52599
https://doi.org/10.2308/accr-52599
Publikováno v:
Accounting Horizons. 33:1-23
SYNOPSIS We use new data to examine auditor response to negative media coverage of client environmental, social, and governance (ESG) practices. This coverage can be indicative of an increased risk of material misstatement, which is an important asse
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::769d53350267d674e3d93c7eda2d2746
https://doi.org/10.2308/acch-52450
https://doi.org/10.2308/acch-52450