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Capital Market Efficiency and Managerial Discretion over Accounting Choices: Evidence from the Relation between Stock Liquidity and Accrual-based Earnings Management
Zhuo (June) Cheng (Hong Kong Polytechnic University, School of Accounting and Finance) Jing Fang (Hong Kong Polytechnic University)
The Costs and Benefits of Retirement Policies at U.S. Audit Firms
Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group) Xia Xiao (Northeastern University, Accounting Group)
TopicsAudit Fees Audit Opinions Auditor Engagements
Through the Grapevine: The Effect of CEO Network Centrality on Financial Reporting Quality
Henry He Huang (Sy Syms School of Business, Yeshiva University) Chong Wang (School of Accounting and Finance, The Hong Kong Polytechnic University)
TopicsAudit + Compliance
State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight
Robert Hills (Smeal College of Business, Pennsylvania State University) Matthew Kubic (Fuqua School of Business, Duke University) William J. Mayew (Fuqua School of Business, Duke University)
TopicsSEC Comment Letters
Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
Wayne L. Nesbitt (Michigan State University, Eli Broad College of Business) Anh Persson (University of Illinois at Urbana-Champaign, Department of Accountancy) Joanna Shaw (Michigan State University, Department of Accounting & Information Systems)
Street vs. GAAP: Which Effective Tax Rate Is More Informative?
Erik Beardsley (University of Notre Dame, Mendoza College of Business) Michael Mayberry (University of Florida, Fisher School of Accounting) Sean T. McGuire (Texas A&M University, Department of Accounting)
The Distraction Effect of Non-Audit Services on Audit Quality
Erik Beardsley (University of Notre Dame, Mendoza College of Business) Andy Imdieke (University of Notre Dame, Mendoza College of Business) Thomas C. Omer (University of Nebraska at Lincoln, School of Accountancy)
Social Diversity of Audit Committees and Firms’ Financial Reporting Quality
Robert Felix (University of Baltimore) Mikhail Pevzner (University of Baltimore, Merrick School of Business) Mengxin Zhao (Securities and Exchange Commission)
Accounting Quality and Debt Concentration
Ningzhong Li (University of Texas at Dallas) Yun Lou (Singapore Management University, School of Accountancy) Clemens A Otto (Singapore Management University, Lee Kong Chian School of Business) Regina Wittenberg-Moerman (University of Southern California)
Auditors’ Responses to Asset Redeployability
Ferdinand A Gul (Deakin University) Karen Lai (Deakin University) Tongxia Li (Deakin University) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration)