This study examines whether recent auditor downgrade activity is associated with subsequent changes in clients' discretionary accruals. The market for audit services has undergone dramatic change in recent years, resulting in a substantial increase in the number of clients realigning to smaller...

This case employs a realistic scenario in which the student has applied for an internship with Pane in the Glass, Inc.'s financial reporting group. As part of the interview process, the student is required to demonstrate their financial accounting knowledge and skills by completing a simulated...