... 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...

..., under the Senior Editorship of Christopher P. Agoglia. 16 11 2021 31 08 2022 01 08 2022 2023 tax nonaudit services audit quality misstatements This study uses a unique hand-collected dataset to examine how auditor-provided tax planning and tax compliance nonaudit...

... ). ⁵ 1 4 2020 1 12 2021 2022 auditor risk assessment confirmation bias heuristics misstatements We thank Tamara A. Lambert (editor), two anonymous reviewers, Kelsey Brasel, Kathryn Brightbill, Lauren Cunningham, Karen Pincus, workshop participants...

..., the percentages applied to overall materiality for determining tolerable misstatement, and what constitutes a clearly trivial misstatement. We also find that the firms' guidance for evaluating detected misstatements, including qualitative factors and firm guidance for group audits, is consistent across firms...

...Thomas C. Omer; Marjorie K. Shelley; Anne M. Thompson SUMMARY This study examines investors' response to the disclosure of prior-period waived misstatements under Staff Accounting Bulletin (SAB) No. 108, Considering the Effects of Prior Year Misstatements When Quantifying Misstatements...