Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements
journal contribution
posted on 2021-08-01, 00:00 authored by Jeff Pittman, Yuping ZhaoAuditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements
History
Journal
Auditing: a Journal of Practice and TheoryVolume
40Pagination
127-153Location
Lakewood Ranch, Fla.ISSN
0278-0380eISSN
1558-7991Language
engPublication classification
C1.1 Refereed article in a scholarly journalIssue
3Publisher
American Accounting AssociationUsage metrics
Keywords
audit qualityBusiness & EconomicsBUSINESS RISKBusiness, FinanceCLIENTCOSTDETERMINANTSEARNINGS MANAGEMENTfinancial report misstatementsIMPACTINFORMATION ASYMMETRYinvestor reactions to restatementsLAWSUITSLITIGATIONlitigation and reputation costsQUALITY EVIDENCESocial SciencesDepartment of Accounting3501 Accounting, auditing and accountability
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