I examine the association between earnings quality and audit firm type using a three-tiered audit firm classification scheme which allows for an explicit examination of the quality of Second-Tier audited earnings. My tests are motivated by the lack of competition in the market for audit...

This paper investigates the impact of accounting earnings on Chief ExecutiveOfficer (CEO) compensation by examining how the valuation role and the contractingrole of accounting earnings jointly determine the value of CEO total compensation.Current earnings are informative about the firms future...