Concepedia

Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy

Brant E. Christensen, Lijun Lei, Sydney Qing Shu, Wayne B. Thomas

Accounting Organizations and Society · 2022 · 10 citations · 73 references

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References

73

Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches

Mitchell A. Petersen · Review of Financial Studies · 2008 · 11.2K citations · Full text

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The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.6K citations

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Auditor size and audit quality

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.9K citations

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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Patricia Dechow, Ilia D. Dichev · The Accounting Review · 2002 · 5.3K citations

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Recent Developments in the Econometrics of Program Evaluation

Guido W. Imbens, Jeffrey M. Wooldridge · Journal of Economic Literature · 2009 · 4.9K citations · Full text

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