...Ronen Gal-Or; Rani Hoitash; Udi Hoitash SUMMARY We contribute to the literature on auditor's task-specific expertise by examining the role of auditor experience in mergers and acquisitions (M&A), a complicated and increasingly prevalent corporate event that can give rise to misreporting. We...

... the Senior Editorship of Jeffrey R. Cohen. June 2015 February 2017 © 2018 American Accounting Association. All rights reserved. 2018 internal control material weaknesses SOX 404 goodwill impairment mergers and acquisitions This paper examines and documents an unintended...

...Mathieu Luypaert; Tom Van Caneghem SUMMARY In this paper, we empirically examine the relationship between the external financial statement audit and the method of payment across a sample of Belgian mergers and acquisitions between listed and private firms over the period 1997–2009. We investigate...

...Yuan Xie; Han S. Yi; Yinqi Zhang SUMMARY: Using a large sample between 1987 and 2006, we document that firms with Big N auditors are (1) more likely to become merger and acquisition (M&A) targets, and (2) more likely to be ultimately acquired in M&A deals. Cross-sectional analyses further...