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1-3 of 3
Keywords: earnings announcements
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Journal Articles
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (4): 9–32.
Published: 01 December 2023
...Michelle A. Draeger; Eric R. Lohwasser SYNOPSIS We examine how internal control effectiveness influences the audit completeness of earnings announcements and the consequences on earnings reliability. One of the intentions of the Sarbanes-Oxley Act of 2002 (SOX) was for internal controls to improve...
Journal Articles
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (4): 143–165.
Published: 01 December 2021
...Lynn Rees; Brady J. Twedt SYNOPSIS We investigate the relation between media coverage and the trading behavior of short sellers around earnings announcements. Prior research provides conflicting evidence on the role of the media, with some studies finding that the media can impede the price...
Journal Articles
Releasing Earnings when the Audit is Less Complete: Implications for Audit Quality and the Auditor/Client Relationship
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (2): 27–55.
Published: 01 June 2021
...Scott N. Bronson; Adi Masli; Joseph H. Schroeder SYNOPSIS This study examines the effect of audit completeness at the annual earnings announcement date on audit quality and auditor/client retention decisions. The vast majority of companies now release earnings before the year-end audit is complete...
