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Keywords: financial reporting quality
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory 1–28.
Published: 11 June 2024
... 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...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (2): 43–72.
Published: 01 May 2024
... work to address the perceived risk. Although we do not find an on-average association between other executive turnover 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...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 155–181.
Published: 01 February 2023
... measures of financial reporting quality (e.g., accruals measures, management reported internal control weakness). We find consistent results using all these alternative approaches. Our results could be biased because of self-selection, as individual workers select the cities where they will live...
Includes: Supplementary data
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 179–206.
Published: 01 May 2019
...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...
Includes: Supplementary data
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 139–165.
Published: 01 February 2018
... 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...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 71–87.
Published: 01 November 2017
.... 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...
Journal Articles
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 59–86.
Published: 01 August 2014
... 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...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 149–175.
Published: 01 August 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 and objective oversight of the financial reporting process (e.g...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 33–58.
Published: 01 August 2011
... ( Antle and Nalebuff 1991 ), establishing a positive relation between audit quality and clients' financial reporting quality. Empirical research provides extensive evidence supportive of the theory predicting that auditor size is positively associated with the quality of audited financial statements...