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Articles (75)

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1-10 of 75 results for discretionary accrual

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Select article: Discretionary Accruals and the Emergence of Profitability

Retricted access

Review article

First published 2010-7

Discretionary Accruals and the Emergence of Profitability

Michael Mosebach, Paul Simko

Journal of Accounting,Auditing & Finance

Select article: The Association of Preaudit Engagement Risk with Discretionary Accruals

Retricted access

Review article

First published 2007-10

The Association of Preaudit Engagement Risk with Discretionary Accruals

David L. Manry, Theodore J. Mock, Jerry L. Turner

Journal of Accounting,Auditing & Finance

Select article: Discretionary Accruals Quality,Cost of Capital,and Diversification

Retricted access

Research article

First published 2012-10

Discretionary Accruals Quality,Cost of Capital,and Diversification

Sebahattin Demirkan, Suresh Radhakrishnan, Oktay Urcan

Journal of Accounting,Auditing & Finance

Select article: Discretionary Accrual Earnings Management in a Sub-Saharan African Economy

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Research article

First published 2025-3

Discretionary Accrual Earnings Management in a Sub-Saharan African Economy

Ikechukwu Ndu, Julian Sims

The Review of Black Political Economy

Select article: Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs

Open access

Research article

First published 2021-10

Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs

Juan L. Gandía, David Huguet

Sage Open

Select article: The Effect of Audit Specialists on the Informativeness of Discretionary Accruals

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Research article

First published 2010-1

The Effect of Audit Specialists on the Informativeness of Discretionary Accruals

Duncan Mascarenhas, Steven F. Cahan, Vic Naiker

Journal of Accounting,Auditing & Finance

Select article: CDS Channels of Influence on Discretionary Accruals

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Research article

First published 2024-7

CDS Channels of Influence on Discretionary Accruals

Hao Cheng, Kian Guan Lim

Journal of Accounting,Auditing & Finance

Select article: Does Research and Development Activity Increase Accrual-Based Earnings Management?

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Research article

First published 2015-7

Does Research and Development Activity Increase Accrual-Based Earnings Management?

Efrat Shust

Journal of Accounting,Auditing & Finance

Select article: The Effects of Accruals Quality on Audit Hours and Audit Fees

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Research article

First published 2017-7

The Effects of Accruals Quality on Audit Hours and Audit Fees

Myojung Cho, Eunsun Ki, Soo Young Kwon

Journal of Accounting,Auditing & Finance

Select article: Does Increased Audit Partner Tenure Reduce Audit Quality?

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Review article

First published 2008-10

Does Increased Audit Partner Tenure Reduce Audit Quality?

David L. Manry, Theodore J. Mock, Jerry L. Turner

Journal of Accounting,Auditing & Finance

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