Author pages are created from data sourced from our academic publisher partnerships and public sources.
Does Big 6 Auditor Industry Expertise Constrain Earnings Management
- Gopal V. Krishnan
- 18 February 2003
Earnings management remains a popular topic of debate and discussion among investors, regulators, analysts, and the public. One mechanism that might mitigate earnings management is auditors' industry… Expand
Does the SOX Definition of an Accounting Expert Matter? the Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism
The Sarbanes-Oxley Act mandates the disclosure of whether at least one member of the audit committee is a financial expert. However, the final version of the rule adopted by the SEC defined experts… Expand
Getting to the Bottom Line: An Exploration of Gender and Earnings Quality
For stakeholders, such as investors and lenders, to appropriately assess a company’s financial performance, the reported accounting earnings must closely reflect the economic reality of the… Expand
Audit Quality: Insights from the Academic Literature
SUMMARY: This study presents a review of academic research on audit quality. We begin with a review of existing definitions of audit quality and describe general frameworks for establishing audit ...
Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Evaluation
We examine the association between the existence and the magnitude of a fraudulent event that overstated earnings, non-fraudulent restatements of financial statements, and nine competing models of… Expand
Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Non-Audit Fees
This study examines whether the impact of nonaudit fees on auditor independence is contingent on auditor tenure. The results, based on a sample of 4,720 U.S. firms for the years 2000 and 2001, show...
Do Auditors Price Audit Committee's Expertise? The Case of Accounting Vs. Non-Accounting Financial Experts
The issue of whether audit pricing reflects the risk of corporate governance failure is of fundamental interest to auditors, managers, and others. Auditors are expected to price corporate governance… Expand
The Predictive Ability of Direct Method Cash Flow Information
This research examines the predictive ability of direct method cash flow information for firms that use the direct method in their cash flow statements. We use cross sectional and pooled time series… Expand
Earnings forecast errors in IPO prospectuses and their associations with initial stock returns
Abstract Companies making initial public offerings in Hong Kong often include a forecast of the next year's profit in the new issue prospectus. The forecast is used by investors to help them value… Expand