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Small Cap Financial Reporting : Determinants of Emphasis and Placement of Non-GAAP Disclosures

Campbell, Linda - 2017

This study examines the determinants of emphasis on non-GAAP disclosures in the earnings announcements of small cap companies. Two proxies of non-GAAP information emphasis are investigated — placement of the first non-GAAP disclosure and placement of the non-GAAP to GAAP reconciliation...

Persistent link: https://www.econbiz.de/10012964590

Audit Market Competition and Client Portfolio Risk

Jang, Daun - 2020

This study investigates whether audit market competition influences the risk profile of audit offices' client … portfolios and whether an audit office's client risk profile affects the association between audit market competition and audit … quality. Economic theory suggests that market competition can affect a company's risk-taking, but there is limited evidence on …

Persistent link: https://www.econbiz.de/10012833445

What Are the Audit-Related Implications of Firm Profitability?

Czerney, Keith - 2020

This study examines the implications of firm profitability, as a potential indication of audit-related risk, to audit … audit setting. My results suggest that low firm profitability may not be as timely and reliable of an indication of risk as …

Persistent link: https://www.econbiz.de/10012833625

The Case of Undetected Fraud : Can Audit Firm Policies or Highlighting the Fraud Examiner’s Role Reduce Juror Assessments of Auditor Negligence?

Brazel, Joseph F. - 2020

not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and …

Persistent link: https://www.econbiz.de/10012834559

Do Auditors Account for Firm-Level Political Risk?

Hossain, Mahmud - 2020

We examine whether firm-level political risk influences auditor behavior. Using Hassan, Hollander, van Lent, and Tahoun …'s (2019) text-based political risk measure as well as a novel measure based on government subsidies targeted to individual … firms, we find that firms subject to higher levels of political risk face longer audit report lags, are more likely to have …

Persistent link: https://www.econbiz.de/10012835562

The Opposite Effects of High Estimate Uncertainty on Jurors' Judgments and on Attorneys' Settlement Negotiations in Auditor Negligence Litigation

Pickerd, Jeffrey S. - 2020

The majority of audit litigation research has focused on juror judgments. We examine how jurors' negligence judgments and attorneys' out-of-court settlements are differently impacted by two features of a materially misstated accounting estimate — the amount of estimate uncertainty and whether...

Persistent link: https://www.econbiz.de/10012835669

All My Rowdy Friends : The Effect of Super Bowl Hosting on Audit Timing

Crook, Matthew - 2020

We use the Super Bowl as a setting to explore the impact of a non-financial, exogenous source of distraction on audit efficiency/timeliness. The magnitude of festivities related to hosting the Super Bowl, combined with the game falling during the audit “busy season,” results in an ideal...

Persistent link: https://www.econbiz.de/10012836620

Working Capital Management

Senthilnathan, Samithamby - 2020

This paper provides contextual explanations on the related aspects of Working Capital (WC) management. The objective of the paper is to illustrate related variables and cash management models in the WC management, especially from an accounting learning point of view. Initially, WC has been...

Persistent link: https://www.econbiz.de/10012836736

The Effect of Partner Digitalization Expertise on Audit Fees

Maghakyan, Arpine - 2020

We document a fee premium for audit partners who have gained expertise in digitalization by specializing in highly or similarly digitalized clients. Overall, our evidence is consistent with the view that the digitalization of a client's business and information systems provides audit partners an...

Persistent link: https://www.econbiz.de/10012837083

Auditors’ Responses to Workload Imbalance and the Impact on Audit Quality

Heo, Jin Suk - 2020

Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy-season audits, impair audit quality, and how auditors adjust staff assignments for busy-season audits. We generally find...

Persistent link: https://www.econbiz.de/10012840026