The Accounting Review
Papers 1136
1 page of 114 pages (1,136 results)
Published on Nov 5, 2018
Mary Kate Dodgson (NU: Northeastern University), Christopher P. Agoglia12
Estimated H-index: 12
(UMass: University of Massachusetts Amherst)
+ 1 AuthorsJeffrey R. Cohen32
Estimated H-index: 32
(BC: Boston College)
While current audit standards explicitly state engagement partner tenure requirements, firms have flexibility in managing the rotation process. To examine the partner rotation process, we conduct semi-structured interviews with 20 very experienced U.S. audit firm partners. These interviewees share their experiences on topics such as how they identify appropriate candidate partners and what efforts they undertake to manage the auditor-client relationship in the post-rotation period. Further, we i...
Published on May 26, 2018
Shane S. Dikolli13
Estimated H-index: 13
Thomas Keusch2
Estimated H-index: 2
+ 1 AuthorsThomas D. Steffen2
Estimated H-index: 2
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...
Published on 2019in The Accounting Review4.56
Daniel A. Cohen21
Estimated H-index: 21
Bin Li1
Estimated H-index: 1
We examine whether customer-base concentration has a differential impact on profitability for firms contracting with major government customers versus firms contracting with major corporate custome...
Based on prospect theory's value function, we predict how reference points adapt to influence individuals' tax evasion choices during and after experiencing temporary tax changes. Results from a mu...
Published on 2019in The Accounting Review4.56
Vineet Bhagwat4
Estimated H-index: 4
Xiaoding Liu1
Estimated H-index: 1
Does an equity analyst's trust in others impact the processing of information from outside sources? We investigate this question using a measure of trust based on surveys conducted in analysts' cou...
Published on May 14, 2018
Naomi R. Rothenberg3
Estimated H-index: 3
(U of A: University of Alberta)
This paper studies the effect of imposing legal liability damages when an auditor also faces reputation losses. The auditor is uninformed about his ability but is concerned about avoiding a decline in the outside market’s perception about his ability due to the loss in future clients. Reputation losses alone provide incentives for the auditor to supply costly audit quality, but with legal liability damages, there is an option of noncompliance, when audit quality is lower than the minimum thresho...
Published on 2019in The Accounting Review4.56
Jeff Zeyun Chen6
Estimated H-index: 6
Mei-Hui Chen + 1 AuthorsGerald J. Lobo30
Estimated H-index: 30
We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit high...
We use employee predictions of their companies' six-month business outlook from to assess the information content of employee social media disclosures. We find that average employee o...