The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry

The Association between Earnings Quality and Regulatory Report Opinions in the Accounting Industry

We compare the outcome of two different information systems – self regulation versus private sector regulation – in the accounting industry. Under the Sarbanes-Oxley Act, Public Company Accounting Oversight Board (PCAOB) inspections replaced American Institute of Certified Public Accountants (AICPA)...

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Bibliographic Details
Main Authors: Zhang, Tracey Chunqi, Gunny, Katherine
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2006
Subjects:
PCAOB
Self-regulation
Sarbanes-Oxley Act
Earnings Management
Earnings Quality
Accounting
Finance and Financial Management
Online Access:https://ink.library.smu.edu.sg/soa_research/164
https://ink.library.smu.edu.sg/context/soa_research/article/1163/viewcontent/Gunny_Zhang_HKUST.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/164
https://ink.library.smu.edu.sg/context/soa_research/article/1163/viewcontent/Gunny_Zhang_HKUST.pdf

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