...Mai Dao; Hongkang Xu; Trung Pham SYNOPSIS This study examines how auditors react to clients' engagement in classification shifting which refers to the intentional misallocation of line items within the income statement. We find that classification shifting is positively associated with audit fees...

... at the 2014 AAA Annual Meeting, the 2017 AAA Western Region Meeting, Chapman University, Loyola Marymount University, and University of New Hampshire. classification shifting earnings components segment reporting earnings surprises Managers frequently devise voluntary disclosure...