We identify instances in which the auditor-client relationship has been terminated but the auditor continues to complete a subsequent quarterly review. We refer to these instances as “lame duck auditor” quarters, and we contrast financial reporting quality in these quarters with that in...

We examine whether managers appear to aggregate bias in multiple subjective accrual estimates to meet or just beat analyst expectations. We also consider whether the updated language in recent PCAOB auditing standards, focusing auditors on the potential for bias across multiple estimates,...

We examine the engagements of audit partners in leadership roles to determine how their direct audit work reveals “tone at the top.” Although leadership partners are likely strong performers who have proven to be capable auditors, the administrative tasks associated with these roles could...