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Keywords: investor perceptions
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 41–70.
Published: 01 November 2014
...Jeng-Fang Chen; Yan-Yu Chou; Rong-Ruey Duh; Yu-Chen Lin SUMMARY: Using earnings response coefficients (ERCs) from returns-earnings regressions as a proxy for investor perceptions of earnings quality, we analyze how investors perceive reported earnings when companies with interlocking audit...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 17–38.
Published: 01 February 2012
...Jason L. Smith SUMMARY In an experiment using M.B.A. students as proxies for individual investors, I examine the effects of two important regulatory changes on investors' perceptions of audit quality. The first change examined is from a bottom-up coverage-based approach for auditing internal...