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Keywords: accruals quality
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Journal Articles
Journal of International Accounting Research (2019) 18 (1): 71–95.
Published: 01 March 2019
... of accruals quality. JEL Classifications: M41; G12. This paper has benefited from comments and suggestions by two anonymous reviewers and conference participants at the 2017 American Accounting Association Annual Meeting. Editor's note: Accepted by C. S. Agnes Cheng, under the Senior Editorship...
Journal Articles
Journal of International Accounting Research (2017) 16 (3): 91–117.
Published: 01 September 2017
... are robust to two-stage regression analysis, propensity score matching, and alternative measures of earnings quality. We use three-stage regression modeling to address the issue of the joint effects of ICFR and audit fees on accruals quality and the demand effect of corporate governance on audit fees. Using...