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How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks

Ai, Xi - 2020

Commonly examined attributes of audit quality in international markets include accounting firm size (proxied for by Big … 4 membership) and industry expertise, which is highly correlated with accounting firm size. In this study, we focus on … an important but often overlooked sector of the international audit market: non-Big 4 accounting firms. Specifically, we …

Persistent link: https://www.econbiz.de/10012848881

The Roles that Forecast Surprise and Forecast Error Play in Determining Management Forecast Precision

Choi, Jong-Hag; Myers, Linda A.; Zang, Yoonseok; … - 2013

Studying the determinants of management forecast precision is important because a better understanding of the factors affecting management’s choice of forecast precision can provide investors and other users with cues about the characteristics of the information contained in the forecasts. In...

Persistent link: https://www.econbiz.de/10014206856

The Failure to Remediate Previously-Disclosed Material Weaknesses in Internal Controls

Hammersley, Jacqueline S.; Myers, Linda A.; Zhou, Jian - 2012

In this paper, we study a sample of companies that fail to remediate previously-disclosed material weaknesses (MWs) in their internal control systems and thus disclose the same MWs in two consecutive annual reports. Their failure to remediate is surprising given that regulators, credit rating...

Persistent link: https://www.econbiz.de/10014211375

The Effect of Corporate Governance on Auditor-Client Realignments

Cassell, Cory A. - 2012

Events leading up to the implementation of the Sarbanes-Oxley Act of 2002 (SOX) increased the public's focus on corporate governance and increased regulatory scrutiny of corporate governance mechanisms. These events also contributed to a massive restructuring in the audit market which resulted...

Persistent link: https://www.econbiz.de/10012754830

Financial accounting : the cornerstone of business decision making

Rich, Jay S.; Myers, Linda A.; Jones, Jefferson P. - 2022 - Fifth edition

Persistent link: https://www.econbiz.de/10013325561

Do CFO outside directorships benefit or harm home firm financial reporting quality?

Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118

Persistent link: https://www.econbiz.de/10014576969

Short Selling Around Restatement Announcements : When Do Bears Pounce?

Drake, Michael S. - 2014

This paper draws on two distinct literatures ndash; one that investigates the impact of accounting restatements and … investors process and respond to news about accounting corrections. We examine short-seller behavior in the days surrounding …

Persistent link: https://www.econbiz.de/10012708459

The Emergence of Second-Tier Auditors in the US : Evidence from Investor Perceptions of Financial Reporting Credibility

Cassell, Cory A. - 2013

We examine changes in the association between auditor type (Big 4, Second-Tier, and Other non-Big 4) and perceived financial reporting credibility in the wake of events (e.g., Andersen's failure, the implementation of SOX, creation of the PCAOB, etc.) which led to significant growth in...

Persistent link: https://www.econbiz.de/10012711165

An Investigation of Recent Changes in Going Concern Reporting Decisions Among Big N and Non-Big N Auditors

Myers, Linda A. - 2013

Corporate accounting failures and regulatory proceedings that led to the enactment of the Sarbanes-Oxley Act of 2002 …

Persistent link: https://www.econbiz.de/10013095895

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements

Cao, Ying; Myers, Linda A.; Omer, Thomas C. - 2011

In this study, we explore the association between company reputation and the likelihood of a financial statement restatement (i.e., a revealed misstatement). We focus on restatements because they are one of the most visible forms of impaired financial reporting quality, and we suggest that...

Persistent link: https://www.econbiz.de/10014211951