Results 261 to 270 of about 578,488 (317)

Conservative Accounting, Audit Quality, and Litigation

Management Science, 2022
Investors 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
openaire   +1 more source

ACCOUNTING for the COSTS of QUALITY

1993
Total 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
openaire   +2 more sources

Transparency, Quality and Accountability

2012
With 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
openaire   +2 more sources

Corruption culture and accounting quality

Journal of Accounting and Public Policy, 2019
This 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
openaire   +1 more source

A new measure of accounting quality

Review of Accounting Studies, 2008
This study develops a measure of accounting quality based on audit fees. Adopting a neoclassical view of the audit market, we argue that unexplained audit fees should contain information about accounting quality. We find that our measure of unexplained audit fees correlates positively with other empirical measures of quality.
Paul Hribar   +2 more
openaire   +1 more source

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