Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Will Ciconte"'
Autor:
Andrew Kitto, Will Ciconte
Publikováno v:
SSRN Electronic Journal.
This paper investigates the competitiveness of the U.S. audit market and the effects of competition on audit quality. Using a proprietary database of auditor realization rates, we provide the first empirical assessment of abnormal profit persistence
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c9eb608f1ee4522e898d63a73be773f5
https://doi.org/10.2139/ssrn.3565193
https://doi.org/10.2139/ssrn.3565193
Publikováno v:
Accounting and Finance, 55(3), 749-781. Wiley-Blackwell
Due to increasing supplier concentration, there is growing concern regarding the lack of competition in the audit market. Theory based on Cournot oligopoly predicts that increasing concentration will facilitate monopolistic behaviour. Conversely, if
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8c131f51aa39b02969263004a7fa9348
https://cris.maastrichtuniversity.nl/en/publications/d384ccfa-dfbf-49fd-b5cd-0e2ad54585f7
https://cris.maastrichtuniversity.nl/en/publications/d384ccfa-dfbf-49fd-b5cd-0e2ad54585f7
Publikováno v:
Review of Accounting Studies. 19:628-660
The accounting literature has used the midpoint of range forecasts in various research settings, assuming that the midpoint is the best proxy for managers’ earnings expectations revealed in range forecasts. We argue that given managers’ asymmetri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::608820f402a04bb7326c2c3244d31c5b
https://doi.org/10.1007/s11142-013-9259-2
https://doi.org/10.1007/s11142-013-9259-2
Publikováno v:
SSRN Electronic Journal.
This study examines competing arguments about whether Financial Interpretation No. 48 (FIN 48, now ASC 740-10-25) provides information to financial statements users regarding the realizability of future income tax cash outflows related to reserves fo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55a85a2d5121de863e73b1a9eed9e56d
https://doi.org/10.2139/ssrn.2390150
https://doi.org/10.2139/ssrn.2390150
Publikováno v:
SSRN Electronic Journal.
The accounting literature has used the midpoint of range forecasts in various research settings, assuming that the midpoint is the best proxy for managers’ earnings expectations revealed in range forecasts. We argue that given managers’ asymmetri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5bc3c3b1450ed48911c8d39073f47c7
https://doi.org/10.2139/ssrn.2061440
https://doi.org/10.2139/ssrn.2061440