当前位置: X-MOL 学术Accounting Horizons › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure
Accounting Horizons ( IF 2.2 ) Pub Date : 2020-02-12 , DOI: 10.2308/horizons-17-180
Cheol Lee 1 , Jong Eun Lee 2 , Myung Seok Park 3
Affiliation  

In this study, we examine whether the ability of working capital (WC) accruals to predict future earnings and cash flows differs between registrants whose auditors are subject to annual Public Comp...

中文翻译:

PCAOB检查是否提高了营运资金应计的可靠性?PCAOB年度和三年期检查暴露的证据

在这项研究中,我们检查了注册会计师的年度审计费用受年度公众审计费用影响的注册人之间,营运资金(WC)产生的预测未来收益和现金流量的能力是否有所不同。
更新日期:2020-02-12
down
wechat
bug