Springer Science and Business Media LLC
SSCI-ISI SCOPUS (1996-2025)
1380-6653
Cơ quản chủ quản: SPRINGER , Springer New York
Lĩnh vực:
AccountingBusiness, Management and Accounting (miscellaneous)
Phân tích ảnh hưởng
Các bài báo tiêu biểu
Management’s tone change, post earnings announcement drift and accruals
Tập 15 Số 4 - Trang 915-953 - 2010
How disclosure quality affects the level of information asymmetry
Tập 12 Số 2-3 - Trang 443-477 - 2007
Consequences of adopting an expanded auditor’s report in the United Kingdom
Tập 23 - Trang 1543-1587 - 2018
The United Kingdom has recently required an expanded auditor’s report for large
public companies. We investigate whether this requirement is associated with an
increase in the decision usefulness of the auditor’s report and whether it has
indirect consequences on audit fees and quality. Our analyses cover four years
surrounding the changes, including companies that transitioned to the new regime
a...