... note: Accepted by E. Michael Bamber. April 2011 October 2012 2013 outsourcing offshoring audit quality litigation risk juror decision-making auditor liability counterfactual reasoning International and national accounting firms frequently outsource work...

... are timelier in the presence of higher quality auditors and audit committees. financial reporting timeliness financial statement restatements audit quality audit committees financial expertise accounting expertise Several recent regulatory actions suggest that the timely reporting...

... about Andersen led to an abnormal increase in uncertainty about other Andersen-audited financial statements, which affected analysts' forecast activity and properties. More generally, our results suggest that analyst behavior is tempered by the analyst's perception of audit quality. Negative Media...

.... That is, maintaining audit quality is a necessary condition for examining whether nonaudit services affect audit efficiency. More specifically, using a sample of 5,004 firm-year observations over the period 2000 to 2003, we examine whether shorter audit report lags conditioned on high nonaudit services are associated...

... as indicating lower perceived audit quality. Data Availability: Data are available from the sources indicated in the text. We thank Keith Czerny, Michael Drake, Chris Hogan, Marsha Keune, Mark Peecher, Jaime Schmidt, Nate Sharp, Steve Smith, and workshop participants at Texas A&M University, the 2010...

... client portfolio), affect audit quality. Using a sample of 8,384 firm-year observations during the period 2006–2009, we find that busy season companies exhibit greater magnitudes of abnormal accruals and are more likely to meet or beat certain earnings benchmarks. Additional tests show...

...Jong-Hag Choi; Jeong-Bon Kim; Annie A. Qiu; Yoonseok Zang SUMMARY Using a large sample of audit client firms, this paper investigates whether and how the geographic proximity between auditor and client affects audit quality proxied by accrual-based earnings quality. We define an auditor as a local...