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Why do companies purchase timely quarterly reviews?

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  • Ettredge, Mike
  • Simon, Dan
  • Smith, David
  • Stone, Mary

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  • Ettredge, Mike & Simon, Dan & Smith, David & Stone, Mary, 1994. "Why do companies purchase timely quarterly reviews?," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 131-155, September.
    • Handle: RePEc:eee:jaecon:v:18:y:1994:i:2:p:131-155
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    Cited by:

    1. George Drogalas & Michail Nerantzidis & Margaritis Samaras & Michail Pazarskis, 2020. "Audit committee and factors that affect its characteristics: the case of Greece," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(4), pages 181-194, December.
    2. Chi‐Chun Chou & C. Janie Chang, 2010. "Continuous auditing for web‐released financial information," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 9(1), pages 4-32, February.
    3. Ku Nor Izah Ku Ismail & Shamsul Nahar Abdullah, 2009. "The Reliability of Corporate Quarterly Financial Reports in Malaysia: Post-MASB 26 Evidence," Asian Journal of Finance & Accounting, Macrothink Institute, vol. 1(2), pages 5374-5374, December.
    4. Jill Collis & Robin Jarvis & Len Skerratt, 2004. "The demand for the audit in small companies in the UK," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 87-100.
    5. Louis, Henock, 2005. "Acquirers' abnormal returns and the non-Big 4 auditor clientele effect," Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 75-99, December.
    6. David Carassus & Nadeau Jean-Luc, 2005. "Local government audit : towards standardization in the auditing of publics accounts ?," Post-Print hal-03079943, HAL.
    7. Pascal Dumontier & Sonda Chtourou & Soumaya Ayedi, 2006. "La qualité de l'audit externe et les mécanismes de gouvernance des entreprises : Une étude empirique menée dans le contexte tunisien," Post-Print halshs-00548115, HAL.
    8. Jean Bédard & Lucie Courteau, 2013. "Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements," BEMPS - Bozen Economics & Management Paper Series BEMPS11, Faculty of Economics and Management at the Free University of Bozen.
    9. Ezzeddine Abaoub & Soumaya Ayedi Chabchoub, 2008. "La demande de la qualité de l'audit externe : Quel apport de la théorie d'agence dans le contexte tunisien ?," Post-Print halshs-00522064, HAL.
    10. Christine I. Wiedman, 2007. "Improving Interim Reporting/L'Amélioration de L'Information Financière Intermédiaire," Accounting Perspectives, John Wiley & Sons, vol. 6(3), pages 279-289, August.
    11. Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin, 2016. "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?," The International Journal of Accounting, Elsevier, vol. 51(1), pages 23-50.
    12. Deumes, R.W.J., 2000. "Voluntary reporting on internal control by listed Dutch companies," Research Memorandum 042, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    13. Zoe†Vonna Palmrose & Susan Scholz, 2004. "The Circumstances and Legal Consequences of Non†GAAP Reporting: Evidence from Restatements," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 139-180, March.
    14. Annette Baines & George Tanewski & Grant Gay, 2000. "Characteristics of Organisations Using an Audit for Interim Financial Statements," Australian Accounting Review, CPA Australia, vol. 10(22), pages 52-61, November.
    15. Yan Yu & Yi-Tsung Lee, 2022. "Do Inquiry Letters Curb Corporate Catering Motives of High Sustainable R&D Investment? Empirical Evidence from China," Sustainability, MDPI, vol. 14(12), pages 1-17, June.
    16. Hannu, Schadewitz, 1997. "Financial and nonfinancial information in interim reports: Determinants and implications," MPRA Paper 44292, University Library of Munich, Germany.
    17. Annette Köhler & Lars Junc, 2010. "Die Qualität von Corporate-Compliance-Systemen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 299-322, November.

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