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Results: 4

Mandatory Disclosure and Management Discretion: On the Case of Changes in Accounting Estimates
2020-02-01
Authors

Anne Albrecht (Neeley School of Business, Texas Christian University) Kyonghee Kim (Eli Broad College of Business, Michigan State University) Kwang J. Lee (KAIST College of Business, Korea Advanced Institute of Science and Technology)

Topics
Accounting Estimates
View Paper
Do Managers Successfully Shop for Compliant Auditors? Evidence from Accounting Estimates
2019-01-09
Authors

Mark L. DeFond (Leventhal School of Accounting- University of Southern California) Jieying Zhang (The University of Texas at Dallas) Yuping Zhao (University of Houston)

Topics
Accounting Estimates Investment & Financial Institutions
View Paper
Changes in Accounting Estimates: Underlying Economic Reality or Earnings Management
2018-12-10
Authors

Aloke (Al) Ghosh (Zicklin School of Business- Baruch College, City University of New York) Subprasiri (Jackie) Siriviriyakul (Zicklin School of Business- Baruch College, City University of New York)

Topics
Accounting Estimates
View Paper
A Call to Action: The Securities and Exchange Commission and the Auditing Profession’s Public Interest Responsibilities
2015-04-02
Authors

Joseph V. Carcello1 (University of Tennessee)

Topics
Accounting Estimates
View Paper