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Keywords: discretionary accruals
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Journal Articles
The Accounting Review (2019) 94 (3): 113–147.
Published: 01 May 2019
...Jennifer J. Gaver; Steven Utke ABSTRACT We argue that the association between auditor industry specialization and audit quality depends on how long the auditor has been a specialist. We measure audit quality using absolute discretionary accruals, income-increasing discretionary accruals, and book...
Journal Articles
The Accounting Review (2018) 93 (5): 145–163.
Published: 01 September 2018
... audit difference. We contribute to the literature by demonstrating that when auditors observe REM, their altered perceptions about management can cascade, affecting how they respond to management estimates in unrelated financial statement accounts. 2018 audit discretionary accruals...
Journal Articles
The Accounting Review (2018) 93 (3): 267–298.
Published: 01 May 2018
... discretionary accruals reported during negative watch are significantly higher than their respective pre- and post-watch levels, after controlling for accrual reversal. Consistent with its opportunistic nature, we find that accrual management increases with issuers' incentives to avoid downgrade, and decreases...
Journal Articles
The Accounting Review (2017) 92 (2): 69–100.
Published: 01 March 2017
...Daniel W. Collins; Raunaq S. Pungaliya; Anand M. Vijh ABSTRACT Commonly used Jones-type discretionary accrual models applied in quarterly settings do not adequately control for nondiscretionary accruals that naturally occur due to firm growth. We show that the relation between quarterly accruals...
Includes: Supplementary data
Journal Articles
The Accounting Review (2016) 91 (2): 559–586.
Published: 01 March 2016
... management discretionary accruals real activity manipulation seasoned equity offering SEO overvaluation SEO return reversal earnings management opacity The authors are grateful for comments from John Harry Evans III (editor), two anonymous reviewers, Amy Hutton, Robert Jacobson, Shiva...
Journal Articles
The Accounting Review (2014) 89 (1): 243–273.
Published: 01 January 2014
... quality (financial restatements and discretionary accruals) and two measures of external auditor oversight (audit and nonaudit fees). As predicted, we find that audit committee members who are both accounting and industry experts perform better than those with only accounting expertise. We also find...
Journal Articles
Journal Articles
The Accounting Review (2012) 87 (1): 231–259.
Published: 01 January 2012
... in discretionary accruals receive significantly less weight than other income components in determining cash compensation. This provides new evidence that not all gains flow through to compensation. We also find that in non-terminal years, managers' compensation is partially shielded from the negative effects...
Journal Articles