3000, Chemin de la Côte-Sainte-Catherine
Montreal, Quebec H2X 2L3
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Section 404 of the Sarbanes-Oxley Act, Earnings Quality, Internal Control, Investor Confidence
IFRS adoption, pay-performance sensitivity, relative performance evaluation, comparability of financial statements
Accrual anomaly, accrual initiation, accrual reversal, investor fixation, accrual mispricing.
Sarbanes-Oxley Section 404, Regulatory Avoidance, Small Firms
STEM firms; Initial public offering; discretion over accounting items; IPO valuation; earnings management
short selling; internal control material weaknesses; severe internal control problems; Section 404 of the Sarbanes-Oxley Act; triggering events
audit firm tenure; timeliness of misstatement discovery; misstatement duration; audit quality; non-voluntary auditor change
social influence pressures; risk perceptions; financial market professionals; risk-taking
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