... population. Auditing: A Journal of Practice & Theory Volume XX, Number XX, 20XX 18 Bills, Harding, Seidel, and Truelson TABLE 6 Cross-Sectional Tests of the Effects of Managerial Ability, Local Market Characteristics that Constrain Top Talent Replacement, and Financial Reporting Quality Strength...

... partner performance. However, charity engagement can decrease audit partners’ available working time and may, therefore, negatively impact their performance and clients’ financial reporting quality. Using accounting misstatements as our primary measure of financial reporting quality, we find a positive...

... data on individual IAF employees, we document that IAF experience, education, and size are associated with higher financial reporting quality. Specifically, we find that IAF competency is inversely associated with the propensity for material weaknesses and misstatements. We further document that firms...

.... Supplemental material can be accessed by clicking the link in Appendix E . Editor’s note: Accepted by Chan Li. 08 11 2021 02 05 2022 11 05 2022 2023 financial reporting quality internal control weakness restatement accruals quality employee financial stress We...

...William N. Riccardi SUMMARY Regulators have expressed concerns that auditors become less effective external monitors as the length of the auditor-client relationship increases. I examine how audit firm tenure is associated with changes in financial reporting quality due to mandatory adoption...

...Dean Hanlon; Mehdi Khedmati; Edwin KiaYang Lim SUMMARY This study investigates the impact of backscratching between the CEO and directors on a firm's future performance, financial reporting quality, and audit fees. We find that the presence and extent of boardroom backscratching are associated...

...Avishek Bhandari; Babak Mammadov; Austin Shelton; Maya Thevenot SUMMARY The study investigates whether CEOs' external connections with other executives and directors are associated with enhanced financial reporting quality. We find that CEOs with larger connections have lower discretionary...

... with the textual analysis. Editor's note: Accepted by Rani Hoitash, under the Senior Editorship of Jeffrey R. Cohen. February 2015 April 2017 © 2018 American Accounting Association. All rights reserved. 2018 operational controls financial reporting quality audit fees data breaches...

...Sarah A. Garven; Amanda W. Beck; Linda M. Parsons SUMMARY We examine the effects of several audit-related factors on nonprofit financial reporting quality (FRQ). Using four different measures of FRQ, we demonstrate that the findings of nonprofit accounting research might be sensitive to the choice...

.... Specifically, we investigate whether contagion among Big N audit offices in the same metropolitan statistical area (MSA) causes their client firms' financial reporting quality to correlate. We document a relation between overstatement of earnings for one firm (as evidenced by a subsequent restatement...

... quality. In this paper, we define financial reporting quality and audit quality and use a person/task/environment framework to summarize prior findings on the determinants of each. We use this framework to discuss the links between the financial reporting and audit academic literatures and highlight...

... reporting process. We argue that these two audit committee roles are vital to the functioning of the audit committee and that their over commitment affects audit committee oversight and the firm's financial reporting quality. We observe a significant negative association between financial reporting quality...

... examine the association of audit committee members' equity incentives and financial reporting quality in the post-SOX time period. We find that audit committee members' stock-option awards and holdings are positively associated with the likelihood of meeting/beating analyst earnings forecasts. On average...

... years. However, research on the effects of audit partner rotation on financial reporting quality in the U.S. is virtually non-existent, largely due to the absence of publicly available information on audit partners. Using a novel approach to determine audit partner rotation, we investigate the effect...

...Emma-Riikka Myllymäki SUMMARY This study examines whether Sarbanes-Oxley (SOX) Section 404 material weakness (MW404) disclosures are predictive of future financial reporting quality. I find evidence that for companies with a history of MW404s, the likelihood of misstatements in financial...

...: Accepted by Clive Lennox. July 2009 March 2012 2012 audit committee multiple-directorships tenure restatement misstatement financial reporting quality Independent directors on the audit committee are expected to play an important role in providing independent...

... Meeting, the 2008 AAA Southeast Regional Meeting, and the 2009 AAA Annual Meeting. Editor's note: Accepted by Chris Hogan. November 2008 November 2010 2011 audit quality auditor switches discretionary accruals financial reporting quality The external audit...