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Keywords: reputation
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Journal Articles
The Accounting Review (2022) 97 (1): 75–97.
Published: 01 January 2022
...Emily S. Blum; Richard C. Hatfield; Richard W. Houston ABSTRACT Auditors often face situations in which acting on their professional obligations comes with potential personal costs. Drawing upon the Theory of Reputation in Organizations, we predict that perceived costs associated...
Journal Articles
The Accounting Review (2021) 96 (6): 329–360.
Published: 01 November 2021
... to signal reputation for certain behavior. JEL Classifications: M40; M42; C72. The legitimacy of company reports is central to well-functioning capital markets (e.g., Healy and Palepu 2001 ). Consequentially, external auditors validating financial statements play a key role (e.g., Skinner...
Journal Articles
The Accounting Review (2021) 96 (3): 343–372.
Published: 01 May 2021
..., Irvine. Aruhn Venkat acknowledges financial support from the McCombs School of Business at The University of Texas at Austin. This manuscript was previously circulated with the title: “The Reputation Costs of Tax Avoidance: Evidence from Glassdoor.com Employee Ratings.” Yoojin Lee...
Journal Articles
The Accounting Review (2020) 95 (3): 371–391.
Published: 01 May 2020
...Naomi R. Rothenberg ABSTRACT This paper studies how legal liability due to negligence can weaken or strengthen an auditor's reputation concerns in the client market to provide high audit effort. A negligence liability rule relies on auditing standards to provide a threshold for the level of due...
Journal Articles
The Accounting Review (2019) 94 (1): 299–326.
Published: 01 January 2019
...Mani Sethuraman ABSTRACT This paper explores the effect of a credit rating agency's (CRA) reputation on the voluntary disclosures of corporate bond issuers. Academics, practitioners, and regulators disagree on the informational role played by major CRAs and the usefulness of credit ratings...
Journal Articles
The Accounting Review (2018) 93 (6): 61–94.
Published: 01 November 2018
...Samuel B. Bonsall, IV; Jeremiah R. Green; Karl A. Muller, III ABSTRACT We study how business press coverage can discipline credit rating agency actions. Because of their greater prominence and visibility to market participants, more widely covered firms can pose greater reputational costs...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (3): 133–161.
Published: 01 May 2018
...Carlos Corona; Ramandeep S. Randhawa ABSTRACT Often, firms reveal oversights and bad decisions publicly through their financial reporting (for instance, restating earnings, impairing goodwill, etc.). These “confessions,” which usually lead to immediate reputation losses, may be attributed...
Journal Articles
The Accounting Review (2018) 93 (1): 317–333.
Published: 01 January 2018
.... June 2015 April 2017 2018 dynamic cheap talk reputation credibility A manager's credibility is an asset whose value drops drastically when the manager retires because, by losing control of the firm's reporting system, the manager then loses his ability to influence the firm's...
Journal Articles
The Accounting Review (2014) 89 (3): 991–1023.
Published: 01 May 2014
...John R. Graham; Michelle Hanlon; Terry Shevlin; Nemit Shroff ABSTRACT We analyze survey responses from nearly 600 corporate tax executives to investigate firms' incentives and disincentives for tax planning. While many researchers hypothesize that reputational concerns affect the degree to which...
Includes: Supplementary data