This study investigates whether an ex-auditor's employment with an audit client impairs nonprofessional investors' perceptions of auditor independence, and whether the strength of the United States (US) revolving door policy improves their perceptions of auditor independence. Despite...

This research challenges the longstanding view that all auditor independence violations impair independence by considering Taylor et al.'s (2003) reliability framework, which proposes that service-related independence violations improve financial reporting reliability. This assertion is...

The central goal of this article is to provide nonprofessional investors with a deeper understanding of the impact of accrual accounting on earnings quality. Improving nonprofessional investors' understanding of earnings quality is essential to the capital market, as they have been found to own...

Nearly one-quarter of a century has elapsed since Williams et al. (1988, p. 62) pleaded for additional research concerning minorities and the accounting profession. Subsequently, a number of academic and practitioner research studies have been undertaken in an effort to recruit and retain...

AICPA Ethics Interpretation 501-8 permits the use of limitation of liability clauses in jurisdictions where they are allowed (AICPA 2013). This study advances Brandon and Mueller's (2006) research to examine the impact of auditor reputation on jurors' perceptions of auditor liability when the...