The Role of Internal Audit as a Starting Point for the Discovery of Irregularities in the Financial Statements of Public Companies in Kosovo
Author
Abstract
Suggested Citation
DOI: 10.26417/ejes.v7i1.p153-159
Download full text from publisher
References listed on IDEAS
- Siew Hong Teoh & Ivo Welch & T.J. Wong, 1998. "Earnings Management and the Long-Run Market Performance of Initial Public Offerings," Journal of Finance, American Finance Association, vol. 53(6), pages 1935-1974, December.
- Teoh, Siew Hong & Welch, Ivo & Wong, T. J., 1998. "Earnings management and the underperformance of seasoned equity offerings," Journal of Financial Economics, Elsevier, vol. 50(1), pages 63-99, October.
- Sikka, Prem, 2009. "Financial crisis and the silence of the auditors," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 868-873, August.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- DuCharme, Larry L. & Malatesta, Paul H. & Sefcik, Stephan E., 2004. "Earnings management, stock issues, and shareholder lawsuits," Journal of Financial Economics, Elsevier, vol. 71(1), pages 27-49, January.
- Shao‐Chi Chang & Tsai‐Yen Chung & Wen‐Chun Lin, 2010. "Underwriter reputation, earnings management and the long‐run performance of initial public offerings," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 53-78, March.
- Ghouma, Hatem & Ben-Nasr, Hamdi & Yan, Ruiqian, 2018. "Corporate governance and cost of debt financing: Empirical evidence from Canada," The Quarterly Review of Economics and Finance, Elsevier, vol. 67(C), pages 138-148.
- Andergassen, Rainer, 2010.
"Product market competition, incentives and fraudulent behavior,"
Economics Letters, Elsevier, vol. 107(2), pages 201-204, May.
- R. Andergassen, 2008. "Product Market Competition, Incentives and Fraudulent Behavior," Working Papers 638, Dipartimento Scienze Economiche, Universita' di Bologna.
- David Hirshleifer & Sonya S. Lim & Siew Hong Teoh, 2011.
"Limited Investor Attention and Stock Market Misreactions to Accounting Information,"
The Review of Asset Pricing Studies, Society for Financial Studies, vol. 1(1), pages 35-73.
- Hirshleifer, David & Teoh, Siew Hong, 2005. "Limited Investor Attention and Stock Market Misreactions to Accounting Information," Working Paper Series 2005-24, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- Sabrina P. Ozawa Gioielli & Antonio Gledson de Carvalho & Joelson Oliveira Sampaio, 2013. "Venture capital and earnings management in IPOs," Brazilian Business Review, Fucape Business School, vol. 10(4), pages 30-64, October.
- Xie, Biao & Davidson, Wallace III & DaDalt, Peter J., 2003. "Earnings management and corporate governance: the role of the board and the audit committee," Journal of Corporate Finance, Elsevier, vol. 9(3), pages 295-316, June.
- Jiao, T. & Mertens, G.M.H. & Roosenboom, P.G.J., 2007. "Industry Valuation Driven Earnings Management," ERIM Report Series Research in Management ERS-2007-069-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
- Hirshleifer, David & Kewei Hou & Teoh, Siew Hong & Yinglei Zhang, 2004.
"Do investors overvalue firms with bloated balance sheets?,"
Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 297-331, December.
- Hirshleifer, David & Hou, Kewei & Teoh, Siew Hong & Zhang, Yinglei, 2004. "Do Investors Overvalue Firms with Bloated Balance Sheets?," Working Paper Series 2004-18, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- David Hirshleifer & KEWEI HOU & Siew Hong Teoh & YINGLEI ZHANG, 2004. "Do Investors Overvalue Firms With Bloated Balance Sheets?," Finance 0412001, University Library of Munich, Germany.
- David Hirshleifer & Kewei Hou & Siew Hong Teoh, 2012.
"The Accrual Anomaly: Risk or Mispricing?,"
Management Science, INFORMS, vol. 58(2), pages 320-335, February.
- Hirshleifer, David & Hou, Kewei & Teoh, Siew Hong, 2006. "The Accrual Anomaly: Risk or Mispricing?," Working Paper Series 2006-3, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- Hou, Kewei & Hirshleifer, David & Teoh, Siew Hong, 2007. "The Accrual Anomaly: Risk or Mispricing?," MPRA Paper 5173, University Library of Munich, Germany.
- Demirtas, K. Ozgur & Rodgers Cornaggia, Kimberly, 2013. "Initial credit ratings and earnings management," Review of Financial Economics, Elsevier, vol. 22(4), pages 135-145.
- Gozzi, Juan Carlos & Levine, Ross & Schmukler, Sergio L., 2010.
"Patterns of international capital raisings,"
Journal of International Economics, Elsevier, vol. 80(1), pages 45-57, January.
- Gozzi, Juan Carlos & Levine, Ross & Schmukler, Sergio L., 2008. "Patterns of international capital raisings," Policy Research Working Paper Series 4687, The World Bank.
- Juan Carlos Gozzi & Ross Levine & Sergio L. Schmukler, 2009. "Patterns of International Capital Raisings," NBER Working Papers 14961, National Bureau of Economic Research, Inc.
- Zhang, Min & Liu, Yaosong & Xie, Lu & Ye, Tingting, 2017. "Does the cutoff of “red capital” raise a red flag? Political connections and stock price crash risk," The North American Journal of Economics and Finance, Elsevier, vol. 39(C), pages 89-109.
- Omar, Ayishat & Tang, Alex P., 2019. "Earnings management and convertible preferred stock calls," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 423-433.
- Yu, Fang (Frank), 2008. "Analyst coverage and earnings management," Journal of Financial Economics, Elsevier, vol. 88(2), pages 245-271, May.
- Elnahas, Ahmed M. & Kabir Hassan, M. & Ismail, Ghada M., 2017. "Religion and mergers and acquisitions contracting: The case of earnout agreements," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 221-246.
- Sabri Boubaker & Dimitrios Gounopoulos & Antonios Kallias & Konstantinos Kallias, 2017. "Management earnings forecasts and IPO performance: evidence of a regime change," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1083-1121, May.
- Koop, Gary & Li, Kai, 2001. "The valuation of IPO and SEO firms," Journal of Empirical Finance, Elsevier, vol. 8(4), pages 375-401, September.
- Bergman, Nittai K. & Jenter, Dirk, 2007.
"Employee sentiment and stock option compensation,"
Journal of Financial Economics, Elsevier, vol. 84(3), pages 667-712, June.
- Nittai K. Bergman & Dirk Jenter, 2005. "Employee Sentiment and Stock Option Compensation," NBER Working Papers 11409, National Bureau of Economic Research, Inc.
- Maria Jose Arcas & Caridad Martí, 2016. "Financial Performance Adjustment in English Local Governments," Australian Accounting Review, CPA Australia, vol. 26(2), pages 141-152, June.
More about this item
Keywords
Internal audit; fraud; public companies; performance; standards;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eur:ejesjr:145. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Revistia Research and Publishing (email available below). General contact details of provider: https://revistia.com/index.php/ejes .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.