2325, rue de la Terrasse
Québec, Québec G1V 0A6
Canada
Université Laval - École de comptabilité
SSRN RANKINGS
in Total Papers Downloads
Corporate governance; Audit committee; Earnings management; Discretionary accruals
key audit matters, critical audit matters, eye-tracking, visual attention, information processing
Internal controls, Unexpected accruals, Earnings quality, Auditing, Sarbanes-Oxley Act
The Audit Reporting Model, The Audit Report, Auditing, Assurance, Expectation Gap, Financial Statements
Audit Report, Justifications of Assessments, France, Market Reaction, Audit Qualility, Audit Fees, Audit Delay
Audit committee, Corporate governance, Effectiveness, Regulation, Review of literature
Joint audit, France, Auditor concentration, Audit fees, Audit quality
Non-audit tax services, auditor independence, audit committees, financial expertise, busy directors.
Interim Financial Reporting, Auditor Reviews, Regulation, Audit Fees, Unexpected Accruals
going concern; auditor's report; emphasis of matter paragrap; perceived financial reporting quality
Implicit taxes, Initial public offerings, Underpricing, Marginal investor, Tax incentives, Quebec Stock Savings Plan
Corporate governance. Social networks, Boards of Directors, Women on boards, Regulation, Gender diversity
engagement partner identification; audit quality; auditor's report
Auditor-provided tax services, non-audit services, auditor independence, audit committee, financial expertise, litigation risk
auditor report, audit reporting model, PCAOB, IIASB
Audit, Auditor independance, Governance