Table of contents
Do stealth restatements convey material information?
Afshad J. Irani, Le (Emily) XuEffective August 23, 2004, the US Securities and Exchange Commission (SEC) requires all firms to disclose restatements via an item 4.02 Form 8‐K filing. However, a significant…
1110
The meaning of cash in the context of alternative accounting standards: IFRS convergence and classification decisions
Tony Mortensen, Richard FisherThe purpose of this paper is to explore the impact on communication of changes in an accounting standard arising from the transition to International Financial Reporting…
1838
Real and accrual‐based earnings management and its legal consequences: Evidence from seasoned equity offerings
Salma Ibrahim, Li Xu, Genese RogersPrior research suggests that firms manipulate earnings through accruals to achieve certain reporting objectives. Recently, especially following the Sarbanes‐Oxley (SarbOx) Act…
3475
Relative audit fees and client loyalty in the audit market
Magdy Farag, Rafik EliasThe purpose of this paper is to examine the stability or loyalty in the auditor‐client relationship. It explores the association between audit fees and auditor loyalty…
2046
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem