An extensive stream of literature investigates how product market competition, by increasing the proprietary costs of disclosure, influences corporate disclosure policy. We hypothesize that the proprietary costs incurred by firms are associated with how a disclosure is framed and structured. We...

We examine how analysts gather information based on their public interactions with firm managers. We use measures of textual similarity to capture the uniqueness of an individual analyst’s question(s) on a firm’s quarterly earnings conference call relative to 1) the questions of other...

This study examines how audit committee expertise influences firms' key internal control scoping decisions. Using a unique M&A setting where the internal control audit is voluntary, I study whether audit committee expertise is associated with the deferral of internal control testing for acquired...

We examine whether firms with managers that have prior internal audit experience are less likely to manage earnings. We find that firms with managers that have internal audit experience are associated with less overall earnings management, driven by lower real earnings management. Importantly,...