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Big 4 Office Political Connections and Client Restatements · Study

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ArticleBig 4 Office Political Connections and Client Restatements

Anastasios Elemes2020

OA

Articlegreen2020

Big 4 Office Political Connections and Client Restatements

Anastasios Elemes · Jeff Zeyun Chen

13 citations·0/0 files stored·European Accounting Review

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Political Influence and Corporate Strategies

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References

1971The Theory of Economic Regulation 1995Detecting Earnings Management.1985Positive Accounting Theory 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2014A review of archival auditing research 1978Towards a Positive Theory of the Determination of Accounting Standards.2009On the use of instrumental variables in accounting research

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Details

Year2020

Typearticle

Published2020-01-01

VenueEuropean Accounting Review

ISSN-L0963-8180

Languageen

Citations13

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1080/09638180.2020.1856163

openalex_workW3124870558

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