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1-2 of 2
Keywords: abnormal accruals
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 139–161.
Published: 01 May 2018
... audit hours audit quality abnormal accruals This study relates to two strands of literature. One strand of research works to uncover the impact of social ties on the business decisions of economic agents in broader economic settings. The other strand examines how a CEO's social ties...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (2): 231–256.
Published: 01 May 2011
...Jeff P. Boone; Inder K. Khurana; K. K. Raman SUMMARY In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 1989–2007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk...
