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Keywords: financial reporting quality
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Journal Articles
Do CFO Outside Directorships Benefit or Harm Home Firm Financial Reporting Quality?
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (2): 101–118.
Published: 01 June 2024
.... In this paper, we focus on the CFO’s core responsibility of overseeing home firm financial reporting quality, and we explore the types of situations where outside board service may lead to either learning opportunities or pressure to shirk on home firm duties. Our results should interest investors, auditors...
Journal Articles
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (2): 47–65.
Published: 01 June 2023
...Christopher G. Calvin; Matthew Holt SYNOPSIS We investigate how the geographic distribution of domain-specific internal audit education impacts financial reporting quality and audit efficiency in the U.S. Using universities with Centers for Internal Auditing Excellence as proxies for robust...
Journal Articles
Accounting Quality and Household Stock Market Participation
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (1): 93–120.
Published: 01 March 2023
..., Seoul, Republic of Korea. financial reporting quality stock market participation households local bias We posit that high-quality financial reporting can lower the psychological and information barriers of stock market participation. As discussed previously, individual investors need trust...
Journal Articles
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements
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Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (4): 1–26.
Published: 01 December 2022
..., indicating a nonlinear relation between ETRs and tax-related financial reporting quality. We also find evidence that tax-related restatements for low ETR firms reflect increased operational complexity that pervades the firm and results in an increased likelihood of tax and non-tax restatements. High ETR...
Journal Articles
Corporate Culture and Financial Reporting Quality
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Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (1): 1–24.
Published: 01 March 2022
...Avishek Bhandari; Babak Mammadov; Maya Thevenot; Hamid Vakilzadeh SYNOPSIS With the increased focus on corporate culture as an important determinant of organizational behavior and outcomes, we study how corporate culture affects firm financial reporting quality. Relying on the Competing Values...
Includes: Supplementary data
Journal Articles
On the Threshold of Compliance: Public Charities and the Public Support Test
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (1): 171–196.
Published: 01 March 2022
..., hospitals, and medical research organizations), a majority of public charities must prove that they are publicly supported. 2 2022 regulatory threshold nonprofit organizations financial reporting quality earnings management Nonprofit organizations face pressure from...
Journal Articles
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (3): 143–159.
Published: 01 September 2021
...Robert Felix; Mikhail Pevzner; Mengxin Zhao SYNOPSIS We examine the effect of audit committees' cultural diversity, as measured through ancestral cultural diversity of audit committee members, on firms' financial reporting quality. We find that audit committee cultural diversity is associated...
Journal Articles
Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (2): 57–81.
Published: 01 June 2021
... event dates, suggesting that investors viewed the regulations as likely to reduce financial reporting quality rather than to drive audit efficiencies. Second, this negative market reaction is larger when ICFR effectiveness should matter most—when firms are more complex, have higher litigation risk...
Journal Articles
Does the Presence of a General Counsel in Top Management Affect Audit Effort and Audit Outcomes?
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (3): 39–59.
Published: 01 September 2020
... have lower financial reporting quality and tolerate more aggressive financial reporting practices, which likely influences audit risk. Given the GCs' influence on the financial reporting process, we posit that auditors of firms with GCs in top management increase the amount of effort they expend...
Journal Articles
Managerial Ability, Financial Distress, and Audit Fees
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2018) 32 (1): 29–51.
Published: 01 March 2018
... 2017 2018 managerial ability financial distress audit fees financial reporting quality We are grateful to Brian W. Mayhew (editor) and two anonymous reviewers for their comments and suggestions that greatly improved the paper. Statement on Auditing Standards (SAS) No. 99...