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Keywords: macroeconomic uncertainty
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Journal Articles

Macroeconomic Uncertainty and Audit Pricing

Jengfang Chen, Rong-Ruey Duh, Cheng-Ta Wu, Lin-Hui Yu
Journal: Accounting Horizons
Accounting Horizons (2019) 33 (2): 75–97.
https://doi.org/10.2308/acch-52423
Published: 01 June 2019
...Jengfang Chen; Rong-Ruey Duh; Cheng-Ta Wu; Lin-Hui Yu SYNOPSIS This paper examines the association between macroeconomic uncertainty and audit fees. Using the volatility index from the Chicago Board Option Exchange to proxy for macroeconomic uncertainty and a sample of U.S. firms from 2002 to 2014...
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Journal Articles

Macroeconomic Uncertainty and Management Earnings Forecasts

Kyonghee Kim, Shailendra (Shail) Pandit, Charles E. Wasley
Journal: Accounting Horizons
Accounting Horizons (2016) 30 (1): 157–172.
https://doi.org/10.2308/acch-51311
Published: 01 March 2016
...Kyonghee Kim; Shailendra (Shail) Pandit; Charles E. Wasley SYNOPSIS To provide evidence on the role macroeconomic uncertainty plays in managers' decision to issue management earnings forecasts (MFs), this study develops and tests hypotheses about how such uncertainty affects the issuance...
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Includes: Supplementary data