Short-Term Accruals and the Pricing and Production of Audit Services

By Caren Schelleman, W. Robert Knechel. 2010

143 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/82d515eaaca81a6e1843387a7d1e7953c7ac8dc5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Kathleen A. Bentley
2. Thomas C. Omer
3. Nathan Y. Sharp
4. Xing-qiang Du

In Strategy and Management

1. Thomas C. Omer
2. Kathleen A. Bentley
3. Nathan Y. Sharp

Citations in the corpus

• Business Strategy, Financial Reporting Irregularities, and Audit Effort (2013, background): “However, Schelleman and Knechel (2010) argue that auditors are presumably aware of their clients’ accounting choices and thus the level of accruals may not indicate high risk.”