The increase in disclosure about the persons conducting audits has led to a steep rise in research examining the role … impose stricter monitoring of the financial reporting process evident in their clients exhibiting a lower propensity for … misstatements and small profits, and paying higher audit fees. Additional analyses suggest that both higher quality auditing and …

reporting oversight role. We find that boomerang auditors with experience in key financial reporting oversight roles are … associated with higher quality and more efficient audits. These results suggest that the formative impact of auditing experience …

suggests that real earnings management is common, difficult to detect, not always within the scope of financial reporting …

The correction and disclosure prominence of misstatements identified in previously audited financial statements depends … disclosure preferences with those of management. Thus, we investigate the extent to which auditors' incentives influence … materiality judgments inherent in the misstatement disclosure. In this setting, and holding constant the magnitude of the …