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Why do companies purchase timely quarterly reviews?

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References

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Cited by

2003The Influence of Interim Auditor Reviews on the Association of Returns with Earnings

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75 cited

1995Expectation-Formation Guidance in the Auditor's Review of Interim Financial Information73 cited

2010Audit Exemption and the Demand for Voluntary Audit: A Comparative Study of the UK and Denmark54 cited

2006CEOs'/CFOs' Swearing by the Numbers: Does It Impact Share Price of the Firm?53 cited

2005Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report44 cited

2018Factors affecting the voluntary use of internal audit: evidence from the UK41 cited

1999Vingt ans de recherche positive en comptabilité financière41 cited

1997Economic Agency and Audit Committees: Responsibilities and Membership Composition36 cited

2017Exploring the determinants of internal audit: Evidence from ownership structure33 cited

2008The Economic Consequence of Voluntary Auditing31 cited

2014Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements30 cited

2000Restated Financial Statements and Auditor Litigation30 cited

2020Consequences of Interim Reporting: A Literature Review and Future Research Directions29 cited

2016Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?25 cited

2010Continuous auditing for web‐released financial information20 cited

2000Would Switching to Timely Reviews Delay Quarterly and Annual Earnings Releases?18 cited