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Keywords: financial reporting quality
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–30.
Published: 21 September 2023
... 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...
Journal Articles
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 155–181.
Published: 01 February 2023
.... 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...
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
...: 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 33–58.
Published: 01 August 2011
... 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...