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The Influence of Country-Level Religiosity on Accounting Conservatism

Bjornsen, Matt - 2018

important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals … are more risk-averse and have higher ethical standards, while accounting conservatism has been shown to reduce various … headquartered in countries with higher levels of religiosity exhibit, on average, higher accounting conservatism in financial …

Persistent link: https://www.econbiz.de/10012933614

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

The influence of country-level religiosity on accounting conservatism

Bjornsen, Matt; Do, Chuong; Omer, Thomas C. - In: Journal of international accounting research 18 (2019) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10012212917

Business strategy, financial reporting irregularities, and audit effort

Bentley, Kathleen A.; Omer, Thomas C.; Sharp, Nathan Y. - In: Contemporary accounting research : a journal of the … 30 (2013) 2, pp. 780-817

Persistent link: https://www.econbiz.de/10009779722

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Bentley-Goode, Kathleen A.; Omer, Thomas C.; Sharp, … - 2012

This study examines whether clients’ business strategies are a factor in determining the occurrence of financial reporting irregularities and the level of audit effort. We use the organizational strategy theory of Miles and Snow (1978, 2003) to develop a comprehensive measure of business...

Persistent link: https://www.econbiz.de/10014189300

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Bentley-Goode, Kathleen A.; Omer, Thomas C.; Sharp, … - 2012

Persistent link: https://www.econbiz.de/10014171359

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

The People in Your Neighborhood : Evidence of Local Information Leakage Around Corporate Headquarters When Insiders Trade

Omer, Thomas C. - 2018

This study adds to the literature on the existence of information asymmetries in financial markets by investigating whether information leakage occurs in the local geographic area surrounding corporate headquarters at the time of nonpublic corporate events. On days when a corporation's...

Persistent link: https://www.econbiz.de/10012938651

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

Tax Avoidance and Firm Value : Does Qualitative Disclosure in the Tax Footnote Matter?

Luo, Le; Ma, Mark (Shuai); Omer, Thomas C.; Xie, Hong - 2023

This study examines whether qualitative disclosure in tax footnotes affects the market valuation of tax avoidance activities. We predict that more disclosures in tax footnotes mitigate investors’ concerns over the agency risk of managers engaging in potentially illegal tax avoidance and...

Persistent link: https://www.econbiz.de/10014353391