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Public oversight systems for statutory auditors in the European Union
16 references·3 citing·34 second hop
Public oversight systems for statutory auditors in the European Union (2014)Public oversight systems for statutory au…The information content of annual earnings announcements and mandatory adoption of IFRS (2011)The information content of an…The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The impact of mandatory IFRS …Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Does Mandatory Adoption of IF…Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Does Mandatory Adoption of In…The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World* (2008)The Joint Effect of Investor …Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Governance Matters VII: Aggregate And Individual Governance Indicators 1996-2007 (2008)Governance Matters VII: Aggre…What Works in Securities Laws? (2006)What Works in Securities Laws?The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Law and Finance (1998)Law and FinanceLegal Determinants of External Finance (1997)Legal Determinants of Externa…Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Institutions, Institutional Change and Economic Performance (1991)Institutions, Institutional C…Institutions, Institutional Change and Economic Performance (1990)Institutions, Institutional C…The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature (2023)The roles and interplay of en…PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms (2020)PCAOB Inspections and Audit F…Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality (2017)Establishment of National Pub…What Do We Know about Capital Structure? Some Evidence from International Data (1995)A Survey of Corporate Governance (1997)Investor protection and corporate governance (2000)Positive Accounting Theory (1985)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Earnings Management During Import Relief Investigations (1991)A review of tax research (2010)Job Market Signaling (1973)The Pricing of Options and Corporate Liabilities (1973)IFRS Adoption and Accounting Quality: A Review (2007)ESG practices and the cost of debt: Evidence from EU countries (2019)Corruption and Growth (1995)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage (1998)Not So Different After All: A Cross-Discipline View Of Trust (1998)
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The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability
721 cited
  • 2011The information content of annual earnings announcements and mandatory adoption of IFRS681 cited
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    • 2023The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature27 cited
    • 2020PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms23 cited
    • 2017Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality20 cited