Roger Meuwissen
Biographic Data
| ID | 8940653 |
|---|---|
| NAME | Roger Meuwissen |
| GIVEN NAMES | Roger |
| FAMILY NAME | Meuwissen |
| SIGNATURE | MEUWISSEN R |
| AFFILIATIONS | Maastricht University |
| ORCID | 0000-0002-4889-3990 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2012 |
| LATEST PUBLICATION YEAR | 2015 |
| H-INDEX | 0 |
Market for Audit Services
There are several ways in which auditing research can be classified.
Comparing Abnormal Accruals Estimates across Samples
This study examines whether accruals models' performance, in terms of predictive accuracy and power to detect earnings management, varies across strongly heterogeneous samples, such as different countries. We analyse the performance of two accruals estimation models, that is, the Modified Jones model and the Dechow–Dichev model. Using accounting data from nine countries for the period 1989–2009, we find that the models exhibit considerable cross-…
The Audit Reporting Debate
While the audit reporting debate has a long history, a number of recent regulatory initiatives and policy reviews increase the likelihood of change in this area. The purpose of this study is to use this momentum and examine whether there is consensus between audit report users and auditors with regard to the form and content of the audit report. This seems necessary because past audit reporting reforms have failed due to a lack of common ground. …
No prominent works on this page.
The Audit Reporting Debate
While the audit reporting debate has a long history, a number of recent regulatory initiatives and policy reviews increase the likelihood of change in this area. The purpose of this study is to use this momentum and examine whether there is consensus between audit report users and auditors with regard to the form and content of the audit report. This seems necessary because past audit reporting reforms have failed due to a lack of common ground. …
Comparing Abnormal Accruals Estimates across Samples
This study examines whether accruals models' performance, in terms of predictive accuracy and power to detect earnings management, varies across strongly heterogeneous samples, such as different countries. We analyse the performance of two accruals estimation models, that is, the Modified Jones model and the Dechow–Dichev model. Using accounting data from nine countries for the period 1989–2009, we find that the models exhibit considerable cross-…
Market for Audit Services
There are several ways in which auditing research can be classified.
Auditing, Earnings Management, Governance (3 works) · Accounting (2 works) · Accounting and Organizational Management (2 works) · Audit (2 works) · Business (2 works) · Financial Reporting and Valuation Research (2 works) · Accounting (1 work) · Accrual (1 work) · Audit evidence (1 work) · Audit plan (1 work)