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In this paper, we examine the relation between auditor litigation risk and abnormal accruals over the 1989-2007 time period. We address potential endogeneity in prior studies by jointly modeling abnormal accruals and litigation risk in a simultaneous equation system. Our findings suggest that...
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Prior research suggests that the efficacy of a formally independent member of the board of directors could be undermined by social ties with the CEO. In this study, we examine the relation between CFO/CEO-board social ties and earnings management over the 2000-2007 time period. Our results...
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In recent years, policy makers have expressed concern about the risks posed by audit market concentration (i.e., high market shares for the dominant Big 4 audit firms) for audit quality. In this paper, we examine the relation between concentration at the local (i.e., metropolitan statistical...
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