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1-9 of 9
Keywords: earnings quality
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Journal Articles
Auditor Reputation Concerns, Legal Liability, and Standards
Available to Purchase
Journal:
The Accounting Review
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 Information Provision in the Corporate Acquisition Process: Why Target Firms Obtain Multiple Fairness Opinions
Available to Purchase
Journal:
The Accounting Review
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
Earnings Management and Earnings Quality: Theory and Evidence
Available to Purchase
Journal:
The Accounting Review
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
Economic Links and the Spillover Effect of Earnings Quality on Market Risk
Available to Purchase
Journal:
The Accounting Review
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
Idiosyncratic Shocks to Firm Underlying Economics and Abnormal Accruals
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2017) 92 (2): 183–219.
Published: 01 March 2017
... is available for download, see Appendix D. To parse “discretionary accruals” from total accruals, researchers typically implement a variant of the Jones (1991) model. While accrual models play an important role in earnings management and earnings quality studies, accrual model misspecification...
Includes: Supplementary data
Journal Articles
The Earnings Quality and Information Processing Effects of Accounting Consistency
Available to Purchase
Journal:
The Accounting Review
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
Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2015) 90 (5): 1939–1967.
Published: 01 September 2015
... by Michael L. Ettredge. August 2012 October 2014 2015 PCAOB audit quality earnings quality other audit participants Given these opposing views, the broad research question is whether audit quality for SEC issuers is negatively affected...
Journal Articles
The Effect of Governance on Specialist Auditor Choice and Audit Fees in U.S. Family Firms
Available to Purchase
Journal:
The Accounting Review
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
Direct and Mediated Associations among Earnings Quality, Information Asymmetry, and the Cost of Equity
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2012) 87 (2): 449–482.
Published: 01 March 2012
...Nilabhra Bhattacharya; Frank Ecker; Per M. Olsson; Katherine Schipper ABSTRACT Using path analysis, we investigate the direct and indirect links between three measures of earnings quality and the cost of equity. Our investigation is motivated by analytical models that specify both a direct link...