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ArticleWhy do companies purchase timely quarterly reviews?

Mike Ettredge1994

Article1994

Why do companies purchase timely quarterly reviews?

Mike Ettredge · Dan T. Simon · David D. Smith · Mary S. Stone

79 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1985Positive Accounting Theory 1980The Pricing of Audit Services: Theory and Evidence 1981Voluntary Corporate Disclosure: The Case of Interim Reporting 1990The market for audit services 2016Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation 1989Voluntary formation of corporate audit committees among NASDAQ firms

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2003The Influence of Interim Auditor Reviews on the Association of Returns with Earnings 1995Expectation-Formation Guidance in the Auditor's Review of Interim Financial Information 2010Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark 2006CEOs'/CFOs' Swearing by the Numbers: Does It Impact Share Price of the Firm?2005Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report 2018

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Year1994

Typearticle

Published1994-09-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations79

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(94)00364-5

openalex_workW1983996243

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Factors affecting the voluntary use of internal audit: evidence from the UK

1999Vingt ans de recherche positive en comptabilité financière

1997Economic Agency and Audit Committees: Responsibilities and Membership Composition