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Keywords: classification shifting
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Journal Articles
Accounting Horizons (2022) 36 (1): 25–48.
Published: 01 March 2022
...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...
Journal Articles
Accounting Horizons (2019) 33 (4): 37–58.
Published: 01 December 2019
..., Loyola Marymount University, and University of New Hampshire. Editor's note: Accepted by Carol A. Marquardt. January 2017 March 2019 2019 classification shifting earnings components segment reporting earnings surprises Prior research documents adverse consequences...