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Keywords: financial reporting quality
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Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2023) 98 (4): 247–272.
Published: 01 July 2023
... of Business, Department of Accounting & Business Analytics, Edmonton, Alberta, Canada. Editor’s note: Accepted by Phillip C. Stocken, under the Senior Editorship of Mary E. Barth. 24 03 2020 26 10 2022 01 11 2022 2023 auditor liability financial reporting quality...
Journal Articles
The Accounting Review (2023) 98 (3): 367–396.
Published: 01 May 2023
... analyses suggest that the negative association between mismatching and financial reporting quality is mainly driven by unintentional estimation errors rather than intentional earnings manipulation. Data Availability: Data are available from the public sources cited in the text. JEL Classifications...
Journal Articles
The Accounting Review (2022) 97 (3): 107–129.
Published: 01 May 2022
... that habit strength underlies our results and explore how the audit setting influences the development and enactment of habitual behaviors. JEL Classifications: G10; M40; M41; M42; D80; D91. habits cognitive processing accounting estimates audit quality financial reporting quality goodwill...
Journal Articles
The Accounting Review (2021) 96 (5): 389–401.
Published: 01 September 2021
... alterations to U.S. GAAP. I submit that these tax law changes potentially threaten financial reporting quality. I discuss my concerns about why such provisions have not attracted attention from accountants to the extent they should and make a case for more awareness and more research going forward...
Journal Articles
The Accounting Review (2021) 96 (2): 261–301.
Published: 01 March 2021
... Beatty, under the Senior Editorship of Mark L. DeFond. 1 6 2016 1 5 2020 2021 adverse selection banks charge-offs competition financial reporting quality information asymmetry internal control system lending decisions material weakness monitoring nonperforming loans...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2020) 95 (5): 351–371.
Published: 01 September 2020
...Leila Peyravan ABSTRACT I investigate whether the financial reporting quality (FRQ) of a firm influences the propensity of institutional investors to simultaneously hold the firm's debt and equity (dual-holding). I predict that the underlying reason for institutional dual-holding is access...
Journal Articles
The Accounting Review (2020) 95 (3): 223–250.
Published: 01 May 2020
... information frictions financial reporting quality prodictivity dispersion resource allocation efficiency A large economics literature shows that resource allocation efficiency has important implications at the aggregate level. An important theme is that large dispersion in productivity within...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2019) 94 (5): 349–375.
Published: 01 September 2019
... members of the team. This study examines the impacts of two top management team (TMT) characteristics on financial reporting quality. The results indicate that background homogeneity and long-shared working experience are each distinctly related to a higher likelihood of restatements. Additional tests...
Journal Articles
The Accounting Review (2019) 94 (4): 189–214.
Published: 01 July 2019
...., the likelihood with which audit evidence uncovers managerial misreporting). We show that audit quality disclosure increases auditors' effort incentives if and only if the underlying financial reporting quality is relatively weak. We also show that such disclosure can actually reduce investment efficiency. Our...
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2018) 93 (1): 259–287.
Published: 01 January 2018
... by Elaine G. Mauldin, under the Senior Editorship of Mark L. DeFond. August 2014 April 2017 2018 accounting complexity XBRL disclosure quality financial reporting quality misstatements internal controls audit fees accruals Standard setters and regulators recognize...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (3): 155–184.
Published: 01 May 2017
... changes. Our results are robust to other proxies for financial reporting quality. Finally, we find no effect resulting from the forced auditor changes due to Arthur Andersen. Collectively, these results suggest that voluntary auditor changes increase information risk, which is priced in private credit...
Journal Articles
Journal Articles
The Accounting Review (2015) 90 (4): 1469–1496.
Published: 01 July 2015
... in the relationship with the financial statement audit firm, when there are fewer established lines of communication between the audit team and client. This paper contributes to the knowledge spillover literature by identifying a mechanism through which tax NAS improve overall financial reporting quality. We...