Discussion of The Consequences of Audit-Related Earnings Revisions
成果类型：
Article
署名作者：
Hillison, Sean M.; Peecher, Mark E.
署名单位：
Virginia Polytechnic Institute & State University; University of Illinois System; University of Illinois Urbana-Champaign
刊物名称：
CONTEMPORARY ACCOUNTING RESEARCH
ISSN/ISSBN：
0823-9150
DOI：
10.1111/1911-3846.12347
发表日期：
2017
页码：
1915-1921
关键词：
摘要：
We organize our discussion of Haislip, Myers, Scholz, and Seidel (2017) (hereafter HMSS) around three areas: managing auditor business risk, a lack of auditor competence as an alternative story to auditors acting independently for their results, and drawing inferences from archival vis-a-vis experimental studies. We conclude our discussion by arguing that the investigation by HMSS sets the stage for future research concerning why earnings revisions occur and why auditors and CFOs appear to bear adverse consequences when they do occur.
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