Johnathon Cziffra

HEC Montréal

3000, Chemin de la Côte-Sainte-Catherine

Montreal, Quebec H2X 2L3

Canada

  • HEC Montréal

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    • Tel: 514 340-3678
SCHOLARLY PAPERS

3

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599

SSRN CITATIONS

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Scholarly Papers (3)

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1.

Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States

Review of Accounting Studies, Forthcoming https://doi.org/10.1007/s11142-021-09663-z
Number of pages: 59 Posted: 12 Jul 2018 Last Revised: 01 Mar 2022
Johnathon Cziffra, Steve Fortin and Zvi Singer
HEC Montréal, University of Waterloo - School of Accounting and Finance and HEC Montreal
Downloads 403 (101,936)
Citation 1

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Audit market concentration, excessive conservatism, government audit, auditor reputation, monopoly

2.

Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits

Number of pages: 54 Posted: 19 Apr 2021 Last Revised: 07 Jun 2022
Johnathon Cziffra, Zvi Singer and Jing Zhang
HEC Montréal, HEC Montreal and university of Colorado Denver
Downloads 128 (301,902)

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government audit; audit quality; balanced budget; auditor type; audit experience

3.

Audit Committee Meetings and the Timeliness of Misstatement Disclosure

Number of pages: 49 Posted: 16 Aug 2021
Johnathon Cziffra, Zvi Singer and Jing Zhang
HEC Montréal, HEC Montreal and university of Colorado Denver
Downloads 68 (448,927)

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audit committee meetings; misstatement discovery; timeliness disclosure; severe misstatements