The effect of the external accountant's review on the timing of adjustments to quarterly earnings

被引：36

作者：

Ettredge, ML ^{[1
]}

Simon, DT

Smith, DB

Stone, MS

机构：

[1] Univ Kansas, Lawrence, KS 66045 USA

[2] Univ Notre Dame, Notre Dame, IN 46556 USA

[3] Iowa State Univ, Ames, IA 50011 USA

[4] Univ Alabama, Tuscaloosa, AL 35487 USA

来源：

JOURNAL OF ACCOUNTING RESEARCH | 2000年 / 38卷 / 01期

关键词：

D O I：

10.2307/2672928

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：195 / 207

页数：13

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[2]

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[3]

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[4]

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[5]

HYLAS RE, 1982, ACCOUNT REV, V57, P751

[6]

KREUTZFELDT R, 1986, AUDITING-J PRACT TH, V1, P20

[7]

LEE LF, 1976, THESIS U ROCHESTER

[8]

MADDALA GS, 1991, ACCOUNT REV, V66, P788

[9]

*NAT COMM FRAUD FI, 1987, REP NAT COMM FRAUD F

[10] USING VALUE LINE AND IBES ANALYST FORECASTS IN ACCOUNTING RESEARCH [J].

PHILBRICK, DR ;

RICKS, WE .

JOURNAL OF ACCOUNTING RESEARCH, 1991, 29 (02) :397-417

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