Blar i Discussion papers (FOR) på forfatter "Eilifsen, Aasmund"
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Auditor detected misstatements and the effect of information technology
Austen, Lizabeth A.; Eilifsen, Aasmund; Messier, William F. (Discussion paper, Working paper, 2003-12)This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study of misstatements and IT used data ... -
The demand attributes of assurance services and the role of independent accountants
Eilifsen, Aasmund; Knechel, W. Robert; Wallage, Philip; Praag, Bart van (Discussion paper, Working paper, 2004)Several initiatives and auditors’ professional organizations have argued that assurance about the quality of information, processes, or compliance encompasses the future market base for the accounting profession. However, ... -
Earnings announcements and the variability of stock returns
Eilifsen, Aasmund; Knivsflå, Kjell Henry; Sættem, Frode (Discussion paper, Working paper, 1999)This paper is concerned with the dissemination process of firm-specific annual earnings information in the Norwegian capital market. We find a significant reduction in stock price volatility in the post-announcement period ... -
Earnings manipulation : cost of capital versus tax
Eilifsen, Aasmund; Knivsflå, Kjell Henry; Sættem, Frode (Discussion paper, Working paper, 1999)We show that if taxable income were linked to accounting income, there will exist an automatic safeguard against manipulation of earnings within the analyzed framework. Separating taxable income from accounting income will ... -
Enforcement der Wirtschaftsprüfer : Vergleichende Analyse der Disziplinaraufsicht und der Qualitätskontrolle im deutschen und norwegischen Wirtschaftsprüfungswesen
Eilifsen, Aasmund; Quick, Reiner (Discussion paper, Working paper, 2004)