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Keywords: earnings quality
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Journal Articles
The Accounting Review (2020) 95 (3): 371–391.
Published: 01 May 2020
... costly audit effort than the standard. In this case, investors also prefer noncompliance, and earnings quality is lower than if there were no legal liability damages. When the standard is stringent, noncompliance is less costly for the auditor, and legal liability strengthens reputation incentives...
Journal Articles
The Accounting Review (2020) 95 (1): 287–310.
Published: 01 January 2020
... of seeking a second opinion increases with a firm's earnings quality. Collectively, the results suggest that a second opinion is used to facilitate transactions. JEL Classifications: G34; G24; J33. I am particularly grateful to my dissertation committee chair, Harold Mulherin, as well as two...
Includes: Supplementary data
Journal Articles
The Accounting Review (2019) 94 (4): 77–101.
Published: 01 July 2019
...Anne Beyer; Ilan Guttman; Iván Marinovic ABSTRACT We study a model of earnings management and provide predictions about the time-series properties of earnings quality and reporting bias. We estimate the model to empirically separate two components of investor uncertainty: fundamental economic...
Journal Articles
The Accounting Review (2017) 92 (6): 213–245.
Published: 01 November 2017
...Mark (Shuai) Ma ABSTRACT Based on the theoretical framework of Lambert, Leuz, and Verrecchia (2007) , I predict that higher earnings quality of economically related public firms reduces a firm's systematic market risk. Using alternative sets of economically related firms, this study provides...
Journal Articles
The Accounting Review (2017) 92 (2): 183–219.
Published: 01 March 2017
.... Editor's note: Accepted by Amy P. Hutton. December 2013 May 2016 2017 abnormal accruals earnings management earnings quality Since Healy (1985) , the accounting literature has pursued an accruals-based measure of accounting discretion. Despite significant effort...
Includes: Supplementary data
Journal Articles
The Accounting Review (2015) 90 (6): 2483–2514.
Published: 01 November 2015
...Kyle Peterson; Roy Schmardebeck; T. Jeffrey Wilks ABSTRACT We specify measures of accounting consistency both across time and across firms based on the textual similarity of accounting policy footnotes disclosed in 10-K filings. We first examine how these measures relate to earnings quality...
Journal Articles
The Accounting Review (2015) 90 (5): 1939–1967.
Published: 01 September 2015
... 2012 October 2014 2015 PCAOB audit quality earnings quality other audit participants In 2011, the Public Company Accounting Oversight Board (PCAOB or Board) proposed a rule that would require registered accounting firms to disclose...
Journal Articles
The Accounting Review (2014) 89 (6): 2297–2329.
Published: 01 November 2014
... higher earnings quality than nonfamily firms. Weakly governed family firms demand lower audit effort and exhibit earnings quality that is no different from that of nonfamily firms. Within family firms, we show that strongly governed family firms choose higher quality audits in the form of a greater use...
Journal Articles