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Keywords: litigation risk
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Journal Articles
The Accounting Review (2023) 98 (1): 55–82.
Published: 01 January 2023
...Terrence P. Blackburne; Phillip J. Quinn ABSTRACT We examine cross-sectional variation in disclosure speed by using data that allow us to measure when managers learn of SEC investigations and the time lag until subsequent disclosures. We document that external monitoring and litigation risk...
Journal Articles
The Accounting Review (2022) 97 (4): 105–129.
Published: 01 July 2022
... expertise) report more conservatively. We also find that GC firms recalibrate their conservatism levels in response to changes in the legal environment—their conservatism choices are more responsive to litigation against peer firms and to two judicial rulings that affected the litigation risk for firms...
Journal Articles
Journal Articles
The Accounting Review (2021) 96 (4): 405–432.
Published: 01 July 2021
... information about blamed events than blameless events due to concerns about reputation and litigation risks. We identify material negative economic events that are observable through public sources and examine whether blame attribution for the event influences the firm's subsequent event-related disclosure...
Journal Articles
Journal Articles
The Accounting Review (2021) 96 (2): 391–412.
Published: 01 March 2021
... beating benchmarks, those with abnormal insider trading, and those likely to violate debt covenants—weakly governed firms, and firms with high ex ante litigation risk decrease reporting conservatism after UD. Our results suggest that the relation between the litigation environment and reporting...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (1): 31–55.
Published: 01 January 2020
... liability. One implication of this safe harbor is that litigation risk potentially varies between qualitative forward- and non-forward-looking statements. Consistent with this implication, we find that positive tone in forward-looking qualitative statements is significantly less related to the likelihood...
Journal Articles
The Accounting Review (2019) 94 (5): 247–272.
Published: 01 September 2019
...Joel F. Houston; Chen Lin; Sibo Liu; Lai Wei ABSTRACT This paper documents that changes in litigation risk affect corporate voluntary disclosure practices. We make causal inferences by exploiting three legal events that generate exogenous variations in firms' litigation risk. Using a matching...
Includes: Supplementary data
Journal Articles
The Accounting Review (2016) 91 (1): 69–98.
Published: 01 January 2016
... whether and how client conservatism affects audit fee pricing, audit opinion formation, and auditor resignation decisions. conservatism audit fee going concern audit opinion auditor resignation litigation risk misstatement risk 2016 August 2012 April 2015 Supplemental...
Includes: Supplementary data
Journal Articles
The Accounting Review (2015) 90 (6): 2375–2410.
Published: 01 November 2015
... that the direction of news in the announcement plays a role in the timing decision. We test and find that this latter result is partly attributable to potential costs associated with the omission of material negative information, such as litigation risk. JEL Classifications: D82; G14; G39; M41. Although...