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Keywords: conservatism
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Journal Articles
The Accounting Review 1–25.
Published: 25 January 2024
..., USA. Editor’s note: Accepted by Jonathan C. Glover, under the Senior Editorship of W. Robert Knechel. 14 10 2021 12 12 2023 18 12 2023 2024 moral hazard agency theory contracts compensation accounting measurement conservatism congruity bonus plans...
Journal Articles
The Accounting Review (2023) 98 (4): 373–403.
Published: 01 July 2023
... Knechel. 29 09 2020 21 10 2022 24 10 2022 2023 option prices disclosure conservatism skewness model-free implied skewness volatility surface earnings announcements implied volatility The amount of information that corporate disclosures provide to investors...
Includes: Supplementary data
Journal Articles
The Accounting Review (2023) 98 (3): 307–333.
Published: 01 May 2023
... that firms led by senior financial executives who have experienced accounting-related adverse events during their careers exhibit greater unconditional accounting conservatism, a lower likelihood of experiencing future accounting-related adverse events, and less positive abnormal discretionary accruals...
Journal Articles
The Accounting Review (2022) 97 (7): 223–241.
Published: 01 November 2022
..., rather than decreases, income, due in part to clients successfully using conservatism as a persuasive argument to convince auditors to concede. Our method provides insight into how these effects occur and how the social process can alter auditors' pre-negotiation expectations. Concerns over using...
Journal Articles
The Accounting Review (2022) 97 (4): 105–129.
Published: 01 July 2022
...Jonathan Black; Charles G. Ham; Michael D. Kimbrough; Ha Yoon Yee ABSTRACT Firms face a greater risk of lawsuits for overstated rather than understated earnings or net assets, suggesting conservatism can reduce firms' expected legal costs. Because managers with legal expertise are more likely than...
Journal Articles
The Accounting Review (2016) 91 (2): 587–602.
Published: 01 March 2016
...Pei-Cheng Liao; Suresh Radhakrishnan ABSTRACT We examine the effects of the auditor's insurance role on audit quality and reporting conservatism. The investor pays for the auditor's penalty through the audit fees and expects to collect a portion of it—when the investor recovers the entire expected...
Journal Articles
The Accounting Review (2016) 91 (1): 69–98.
Published: 01 January 2016
..., we find evidence that both inherent risk and auditor business risk explain these associations. Also consistent with conservatism reducing auditor business risk, we find that client conservatism is associated with fewer lawsuits against auditors and with fewer client restatements. Taken together, our...
Includes: Supplementary data
Journal Articles
The Accounting Review (2015) 90 (3): 859–880.
Published: 01 May 2015
..., including the prediction of financial distress, the information content of earnings announcements, the information content of prices, accounting and market measures of risk, discretion in financial reporting, conservatism, and value relevance of financial statements. Included is a brief summary of some...
Journal Articles
The Accounting Review (2011) 86 (5): 1765–1793.
Published: 01 September 2011
...Panos N Patatoukas; Jacob K Thomas ABSTRACT Despite the conceptual appeal and popularity of the differential timeliness (DT) measure of conditional conservatism proposed in Basu (1997 ), Dietrich et al. (2007 ) and Givoly et al. (2007 ) have identified considerable biases associated...