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The Accounting Review
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#1Bruce K. BillingsH-Index: 8
#2Sami Keskek (FSU: Florida State University)H-Index: 4
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We extend prior research examining the relation between aggregate recommendation changes and future returns by documenting that this relation varies over time as a function of the predictability of...
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#1Eli Bartov (NYU: New York University)H-Index: 25
#2Antonio Marra (Bocconi University)H-Index: 4
Last. Francesco Momente (Bocconi University)H-Index: 4
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We advance a theory asserting that CSR performance may exacerbate, not necessarily moderate, a company’s negative stock-price response to negative events. In testing this theory, we hypothesize and find that CSR performance alleviates (magnifies) the immediate negative market response to inadvertent (fraudulent) restatement announcements, and that these findings are robust to specifications that consider alternative CSR measures and a multitude of control variables shown by prior research to hav...
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#1Brandon Gipper (Stanford University)H-Index: 2
#2Luzi Hail (UPenn: University of Pennsylvania)H-Index: 20
Last. Christian LeuzH-Index: 38
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We provide the first partner tenure and mandatory rotation analysis for a large cross-section of U.S. publicly listed firms over an extended period. We analyze the effects on audit quality as well as on audit pricing and production. On average, we find no evidence for audit quality declines over the tenure cycle and, consistent with this result, little support for fresh-look benefits after five-year mandatory rotations. Nevertheless, partner rotations have significant economic consequences. Audi...
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Auditors experience difficulty auditing accounts on which it is difficult to identify in advance all the evidence necessary to perform an effective audit. These accounts are challenging because the...
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#1Ningzhong LiH-Index: 6
#2Yun LouH-Index: 1
Last. Regina Wittenberg-MoermanH-Index: 10
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We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms' tendency to rely predominantly on only a few types of debt). Motivated by the...
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#1Mary Kate DodgsonH-Index: 1
Last. Jeffrey R. CohenH-Index: 33
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While current audit standards explicitly state engagement partner tenure requirements, firms have flexibility in managing the rotation process. We conduct semi-structured interviews with 20 U.S. au...
1 CitationsSource
#1Annita FlorouH-Index: 8
#2Serena MorriconeH-Index: 3
Last. Peter F. PopeH-Index: 36
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We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet ...
1 CitationsSource
#1Shane S. DikolliH-Index: 13
#2Thomas KeuschH-Index: 3
Last. Thomas D. SteffenH-Index: 3
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This study forwards a linguistic-based measure of the important but difficult-to-operationalize trait of CEO integrity. We contend low-integrity CEOs lack credibility when communicating, which creates a demand for explanations beyond that created by existing firm-specific or other CEO characteristics. We derive and validate a dictionary to capture explanations, and apply the dictionary to a sample of over 30,000 annual CEO shareholder letters. We then benchmark the supply of explanations in shar...
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#1Matthew MaH-Index: 1
#2Jing PanH-Index: 1
Last. Stephen R. StubbenH-Index: 9
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This study documents the existence of local employment preferences for corporate executives and examines how the compensation of executives' local peers affects their own performance, risk-taking d...
1 CitationsSource
#1Michelle L. NessaH-Index: 2
#2Casey M. SchwabH-Index: 7
Last. Erin ToweryH-Index: 6
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This study investigates how Internal Revenue Service (IRS) resources affect the IRS audit process for publicly-traded corporations. Using confidential IRS audit data, we examine the effect of IRS r...
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