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10.952  Articles
1 of 1.096 pages  |  10  records  |  more records»
We examine how auditors perceive managerial overconfidence during audit reporting by testing the relationship between managerial overconfidence and the likelihood of issuing a first-time going-concern modified audit opinion to financially distressed firms... see more


The purpose of this paper is to introduce a simple and intuitive treatment method using an 18-gauge needle for mallet fractures that involve more than one-third of the articular surface. We performed a retrospective review of 17 patients who underwent clo... see more

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In this study, I investigate the association between overconfidence, a cognitive bias of chief executive officers (CEOs), and the existence of internal control weaknesses (ICWs). As suggested in the prior finance literature on the negative impact of CEO o... see more

This study empirically investigates whether a high-quality audit improves the reliability of the components of total accruals using earnings persistence and cash flow predictability. I find that, for firms audited by Big Four auditors, their current or no... see more

Recently, regulators and policy makers who witnessed the global financial crisis during 20072009 began considering a variety of ways to enhance auditor independence and financial reporting quality, ultimately aiming at investor protection. Since the enact... see more

Able managers are considered more likely to produce high quality earnings, as suggested by earlier studies in related fields. Considering a positive association between earnings quality and effectiveness of internal control over financial reporting, I inv... see more

Considering that stock price crashes are positively associated with opaque financial reporting and that effective internal control over financial reporting is essential for reliable and transparent financial reporting, it is thus vital to establish and ma... see more

1 of 1.096 pages  |  10  records  |  more records»