earnings quality of high-growth firms relative to lower-growth firms. High-growth creates unique management and reporting … challenges that can contribute to accounting-related distortions. SOX, with its emphasis on financial reporting, control systems … reductions in accounting distortions and related improvements in reporting quality for high-growth firms relative to other firms …

financial reporting. We expect that such acquirers will be more likely to misestimate the value of their targets or the …

To protect investors, regulators increasingly rely on regulating firms' internal controls over financial reporting, but …

argument that management reporting on internal controls (Section 404 (a)) may be a cost effective alternative to internal …

This study examines the effects of audit partner tenure and audit partner changes on internal control reporting quality … for large U.S. not-for-profit (NFP) organizations. Regulators contend that audit partners lose their objectivity over … that internal control reporting quality deteriorates with audit partner tenure. However, we find no association between …