Global ETD Search

The relation between accounting earnings and stock returns: A study of firms receiving a modified audit report.

Sergeant, Anne Marie Alley.The University of Arizona.1994

This study investigates whether the receipt of a modified audit report is associated with a reduction in the perceived (by investors) quality of the firm's earnings as reflected in its earnings response coefficient (ERC). The accounting numbers of a firm receiving a modification to its audit report …

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Statutory audit and corporate governance: Evidence from the small and medium-sized AIM companies

Yeap, K.Middlesex University2023

… among the shareholders, directors, and statutory auditors of a sample of small and medium-sized AIM companies of the London Stock Exchange for the financial periods covering 2010 to 2015 towards the demand and supply of statutory audit services, aiming to provide answers to the research questions …

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Do auditors communicate financial misstatement risk in audit report? Evidence from subsequent accounting restatements in China

YEUNG, Hau Yi

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