The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases

Journal of Accounting and Economics - Tập 51 - Trang 95-114 - 2011
Scott N. Bronson1, Chris E. Hogan2, Marilyn F. Johnson2, K. Ramesh3
1University of Kansas, School of Business, Lawrence, KS 66045-7585, USA
2Michigan State University, Eli Broad Graduate School of Management, East Lansing, MI 48824-1121, USA
3Rice University, Jesse H. Jones Graduate School of Business, Houston, TX 77005-1892, USA

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Journal of Accounting and Economics

Tập 51

95-114

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