How Adjusting Entries Affect the Quality of Financial Reporting: The Case of Frosty Co.

Jason C. Porter is an Assistant Professor at the University of Idaho.

I appreciate the comments of Marla Kraut, Teresa Gordon, Jeff Michelman, Angela Spencer, Michele O'Neill, and workshop participants at the 2007 Northwestern Accounting Research Group and the 2009 AAA Annual Meeting. I am also grateful for the comments and suggestions of the associate editor and reviewers.