منابع مشابه
Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism
Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
متن کاملBalance sheet conservatism and audit reporting conservatism
1Division of Accounting, School of Business, NanyangBusiness School, Nanyang Technological University, Singapore 2Leventhal School of Accounting,Marshall School of Business, University of SouthernCalifornia, USA Correspondence Clive Lennox, Leventhal School ofAccounting, Marshall School ofBusiness,University of SouthernCalifornia, 3670TrousdaleParkway, Los Angeles,CA90089,USA. Email: clennox@us...
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I address the interaction between accounting conservatism and real options in both a staged investment and abandonment model. An accounting policy biased towards classifying a Good (Bad) project as Bad (Good) is conservative (aggressive). The accounting signal is optimally conservative when the ex ante unconditional expected terminal value is less than the second investment (staged investment) ...
متن کاملManager Optimism Based on Environmental Uncertainty and Accounting Conservatism
It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...
متن کاملMandatory IFRS Adoption and Accounting Conservatism
Using a large sample of listed firms from 17 European countries that mandatorily adopted IFRS over the period 2005-2008, we examine the effect of mandatory IFRS adoption on accounting conservatism defined using Basu’s (1997) differential timeliness (DT) measure. An important distinction of our study is that we avoid the common criticisms of the DT measure by comparing the difference in the DT m...
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ژورنال
عنوان ژورنال: journal of accounting finance and auditing studies (JAFAS)
سال: 2019
ISSN: 2149-0996
DOI: 10.32602/jafas.2019.17