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Keywords: accrual quality
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Journal Articles
Internal Connectedness and Accrual Quality: Evidence from Employee LinkedIn Connections
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons 1–16.
Published: 23 October 2024
...Shelley Xin Li; Aner Zhou SYNOPSIS We investigate the impact of employee connectedness on a firm’s accrual quality. Using data from the largest professional network, LinkedIn, we measure the degree to which employees are connected—which we label “internal connectedness”—and are therefore likely...
Journal Articles
Shareholder Dissatisfaction and Subsequent Audit Outcomes
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (4): 181–200.
Published: 01 December 2020
... A. Myers. 1 12 2018 1 4 2020 2020 auditor ratification audit fees accrual quality financial restatement A strong case can be made that shareholder proposals relating to auditor independence and objectivity and audit quality raise significant policy issues and should...