..., The University of Melbourne, Faculty of Business and Economics, Department of Accounting, Melbourne, Victoria, Australia. social capital audit office audit quality financial reporting quality Glassdoor.com AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 28 American...

... Chair of Business at The University of Tennessee. The authors of this publication have no conflicts of interest related to this research. international audit markets accounting associations accounting networks audit quality financial reporting quality audit pricing AUDITING: A JOURNAL...

... note: Accepted by Linda A. Myers, under the Senior Editorship of Jayanthi Krishnan. 06 08 2021 23 03 2024 29 04 2024 2024 air pollution audit quality financial reporting quality misstatements restatements AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX...

... 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...

... and several proxies for financial reporting quality, we do find some evidence of higher financial reporting quality as audit fees increase in years of other executive turnover, as well as longer audit report lags. We thank Chan Li (editor), two anonymous reviewers, Ayenda Kemp, Brant Christensen...

... 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...

... receive financial incentives are less likely to whistle-blow about financial misreporting. financial reporting quality internal control weakness restatement accruals quality employee financial stress A survey by the American Psychological Association (APA) (2015) determines that nearly...

...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...

... Naiker, and Divesh Sharma. Editor's note: Accepted by Clive Lennox. 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...

..., Carl W. Hollingsworth is an Assistant Professor at Clemson University, and Jonathan D. Stanley is an Assistant Professor at Auburn University. 2011 audit quality auditor switches discretionary accruals financial reporting quality The external audit environment has undergone...