Accounting Information and Management

Fingerprint The fingerprint is based on mining the text of the scientific documents related to the associated persons. Based on that an index of weighted terms is created, which defines the key subjects of research unit

Disclosure Business & Economics
Auditors Business & Economics
Investors Business & Economics
Managers Business & Economics
Analysts Business & Economics
Costs Business & Economics
Earnings management Business & Economics
Voluntary disclosure Business & Economics

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Research Output 1974 2019

Complexity of financial reporting standards and accounting expertise

Chychyla, R., Leone, A. J. & Minutti-Meza, M., Feb 1 2019, In : Journal of Accounting and Economics. 67, 1, p. 226-253 28 p.

Research output: Contribution to journalArticle

Expertise
Financial reporting
Investing
Audit committee
Disclosure
Audit process
Audit quality
PCAOB
Inspection
Process quality
Discretion
Oversight
Trade-offs
Pension accounting
Earnings management