...Clive Lennox; Xi Wu ABSTRACT Mergers and acquisitions (M&As) are an important way for non-Big 4 accounting firms to grow their businesses. Non-Big 4 firms also account for the vast majority of PCAOB inspections. Consistent with negative inspection reports signaling low quality at inspected...

... is completed. Mergers and acquisitions (M&A) are often significant and complex transactions that can require substantial and indeterminate time to complete for several reasons (e.g., awaiting regulatory and shareholder approval may take time). ¹ Thus, the interim period between deal...

... of Mary E. Barth. 1 7 2018 1 3 2020 2021 mergers and acquisitions capital gains tax CEO This study investigates the effect of target firm CEOs' capital gains tax liabilities on acquisition structure and value. Our motivation comes from two separate streams of literature...

... 5 2018 1 4 2020 2021 overbidding mergers and acquisitions SFAS No. 141 SFAS No. 142 The high uncertainty and substantial managerial discretion inherent to the valuation of merger and acquisition (M&A) transactions makes overbidding the subject of broad discussion...

...Nancy L. Harp; Beau Grant Barnes ABSTRACT This study examines internal control weaknesses (ICWs) reported under Sarbanes-Oxley (SOX) Section 302 in the context of mergers and acquisitions. We predict that problems in an acquirer's internal control environment have adverse operational implications...

... mergers and acquisitions information risk corporate governance Why might financial restatements have an effect on the takeover market? The market for corporate control exerts a disciplinary role in firm management because it establishes powerful incentives for outsiders...