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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

Do U.S. Investors Value Foreign Component Auditors?

Chen, Bingyi; Conaway, Jenelle - 2022

We examine whether investors consider foreign component auditors when assessing the value of U.S. multinational corporations (MNCs) using two sets of Public Company Accounting Oversight Board (PCAOB) international regulatory events. We find investors react negatively when the PCAOB is denied...

Persistent link: https://www.econbiz.de/10014244905

Entry, exit, and the determinants of market structure

Dunne, Timothy; Klimek, Shawn D.; Roberts, Mark J.; Xu, … - 2013

. Entry costs faced by potential entrants, fixed costs faced by incumbent producers, and the toughness of short-run price …

Persistent link: https://www.econbiz.de/10010195032

Some Observations on Claims That Rising Market Power Is Responsible for US Economy Ills and That Lax Antitrust Is the Villain

Carlton, Dennis W. - 2020

This paper evaluates the recent literature claiming that the US economy has generally become less competitive causing the US economy to perform poorly and that lax antitrust policy is one important reason for the decline in economic performance. Although there certainly are empirical facts...

Persistent link: https://www.econbiz.de/10012829706

Can the contributory negligence defense contribute to a defusing of the accountants' liability crisis?

Prentice, Robert A. - In: Wisconsin international law journal 13 (1995) 2, pp. 359-418

Persistent link: https://www.econbiz.de/10001212328

Do Corporate Governance Measures Impact Audit Pricing of Smaller Firms? Evidence from the United States and New Zealand

Ananthanarayanan, Umapathy - 2019

Motivated primarily by the claims that audit committee independence and accounting expertise and CEO compensation influence audit fees, this study examines the effect of such factors, on audit fees in two different institutional settings in the post-Sarbanes Oxley Act (SOX) era. The...

Persistent link: https://www.econbiz.de/10012898291

Do corporate governance measures impact audit pricing of smaller firms? : evidence from the United States and New Zealand

Umapathy Ananthanarayanan - In: The international journal of business and finance … 12 (2018) 2, pp. 77-94

Persistent link: https://www.econbiz.de/10011926724

Levelized product cost : concept and decision relevance

Reichelstein, Stefan; Rohlfing-Bastian, Anna - 2014

This paper examines a life-cycle cost concept that applies to both manufacturing and service industries in which upfront capacity investments are essential. Borrowing from the energy literature, we refer to this cost measure as the levelized product cost (LC). Per unit of output, the levelized...

Persistent link: https://www.econbiz.de/10010234531

Auditing in Federal U.S. Law : Special Reference to the Auditor’s Lack of Independence Problem (La auditoría de Cuentas en el Derecho Federal Norteamericano: Especial Consideración...

Marcos, Francisco - 2011

The paper describes the accounting profession role in the framework of corporate and securities regulation as a tool to "control" directors & managers in the interest of investors. It delves in the relevance of auditor's independence, analyzing the crucial issues and moments that may put that...

Persistent link: https://www.econbiz.de/10014187280

A study of price evolution in online toy market

Yang, Zhenlin; Gan Loo Geok, Lydia; Tang, Fang-fang - 2010

We study and contrast pricing and price evolution of online only (Dotcom) and online branch of multi-channel retailers … their shipping costs that eventually drive the overall average price of Dotcoms higher than that of OBMCRs. Price … dispersions of both types of retailers are persistent. The price dispersion of OBMCRs is higher than that of Dotcoms at the …

Persistent link: https://www.econbiz.de/10008659357

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