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Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence
In this paper, we investigate the change in managerial discretion over financial reporting following the Sarbanes‐Oxley Act (hereafter SOX). We document an increase in conservatism in financialExpand
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Heihe Watershed Allied Telemetry Experimental Research (HiWATER): Scientific Objectives and Experimental Design
A major research plan entitled “Integrated research on the ecohydrological process of the Heihe River Basin” was launched by the National Natural Science Foundation of China in 2010. One of the keyExpand
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Audit quality and earnings management for Taiwan IPO firms
Purpose – This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) forExpand
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Tail Dependence in International Real Estate Securities Markets
Abstract“Tail dependence” characterizes the cross market linkages during stressful times. Analyzing tail dependence is of primary interest to portfolio managers who systematically monitor theExpand
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Auditor Reputation, Auditor Independence, and the Stock-Market Impact of Andersen's Indictment on Its Client Firms*
In this paper, we study a broad sample of Andersen clients and investigate whether the decline in Andersen's reputation, due to its criminal indictment on March 14, 2002, adversely impacted theExpand
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Audit Committee, Board Characteristics and Auditor Switch Decisions by Andersen's Clients
Using a sample of hand-collected data on 821 firms, which dismissed Arthur Andersen as their auditor between October 15, 2001 and August 31, 2002, we investigate the role of audit committees andExpand
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Internal Control Weaknesses and Client Risk Management
We study auditors' client risk management in the first year of the Sarbanes-Act Oxley (SOX) 404 implementation, and find that a pecking order exists among auditors' strategies to manage control riskExpand
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Testing for Cointegration between House Prices and Economic Fundamentals
Economic theory predicts three possibilities for the cointegration relationship between house prices and economic fundamentals: linear cointegration, nonlinear cointegration and no cointegration. InExpand
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National Level, City Level Auditor Industry Specialization and Cost of Debt
SYNOPSIS: We examine the relation between industry specialist auditors and cost-of-debt financing using a national and city level industry specialist framework. Consistent with the assumption thatExpand
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Financial Reporting After the Sarbanes-Oxley Act: Conservative or Less Earnings Management?
One of the goals of the Sarbanes-Oxley Act (hereafter SOX) was to restore confidence in financial reporting by providing incentive for firms to report financial results that reflect the underlyingExpand
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