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Keywords: contagion
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Journal Articles
The Accounting Review (2022) 97 (4): 51–73.
Published: 01 July 2022
... depositors contribute to the spread of perceived auditor credibility damage in the banking industry, which is characterized by greater opacity ( Morgan 2002 ) and a more widespread possibility of contagion ( Kaufman 1994 ). Second, we contribute to the literature examining depositor contagion. Most...
Journal Articles
The Accounting Review (2015) 90 (6): 2337–2373.
Published: 01 November 2015
...Simi Kedia; Kevin Koh; Shivaram Rajgopal ABSTRACT We examine contagion in earnings management using 2,376 restatements announced during the years 1997–2008. Controlling for industry and firm characteristics, firms are more likely to begin managing earnings after the public announcement...
Journal Articles
The Accounting Review (2013) 88 (3): 915–944.
Published: 01 May 2013
... earnings when it shares a common director with a non-manipulator. Earnings management contagion is stronger when the shared director has a leadership or accounting-relevant position (e.g., audit committee chair or member) on its board or the contagious firm's board. Irregularity contagion is stronger than...
Journal Articles
The Accounting Review (2013) 88 (2): 521–552.
Published: 01 March 2013
...Jere R. Francis; Paul N. Michas ABSTRACT We investigate if the existence of low-quality audits in an auditor office indicates the presence of a “contagion effect” on the quality of other (concurrent) audits conducted by the office. A low-quality audit is defined as the presence of one or more...
Journal Articles
The Accounting Review (2012) 87 (1): 59–90.
Published: 01 January 2012
... impairments fair value accounting mark-to-market pro-cyclical contagion credit crisis asset sales U.S. accounting rules, which are the basis of bank regulatory capital requirements, have been blamed for exacerbating the recent financial...