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Conservative Accounting, Audit Quality, and Litigation
Management Science, 2022Investors are much more likely to sue corporations and their auditors for overstated earnings reports than for understated reports. This asymmetry in litigation exposure is viewed as an important driver for conservative accounting practices in corporations because conservatism reduces the probability of overstatements and hence, investor litigation ...
Sebastian Kronenberger, Volker Laux
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ACCOUNTING for the COSTS of QUALITY
1993Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures.
J D, Suver, B R, Neumann, K E, Boles
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Transparency, Quality and Accountability
2012With the increasing globalisation of the higher education sector and growing competition for talent and resources, higher education institutions are under greater pressure to perform well in a worldwide ‘reputation race’. There is particular emphasis on their placement in global university league tables, all of which reflect an implicit assumption that
van Vught, Frans +1 more
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Corruption culture and accounting quality
Journal of Accounting and Public Policy, 2019This paper examines the impact of corruption culture on accounting quality (AQ) of listed firms at the municipal level in China. We consider municipalities with (without) corrupt top government officials as having high (low) corruption culture. To isolate the effect of corruption culture, we use the arrest of corrupt officials (the events) to capture ...
Yunsen Chen +3 more
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