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• Judging audit quality in light of adverse outcomes: Evidence of outcome bias and reverse outcome bias AI翻译
  作者：Peecher, Mark E.; Piercey, M. David
  作者单位：University of Illinois System; University of Illinois Chicago; University of Illinois Chicago Hospital; University of Massachusetts System; University of Massachusetts Amherst
  摘要：Considerable auditing research shows that individuals exhibit outcome effects when judging audit quality. They judge auditor negligence as more likely when given information about adverse audit outcomes. Many studies conclude that outcome information biases individuals against auditors, and/or attempt to improve their judgements by reducing outcome effects. Yet, individuals generally should judge auditors more harshly when given adverse outcomes. A key question is whether individuals' belief r...
• Discussion of Judging Audit Quality in Light of Adverse Outcomes: Evidence of Outcome Bias and Reverse Outcome Bias AI翻译
  作者：Lipe, Marlys Gascho
  作者单位：University of Oklahoma System; University of Oklahoma - Norman
• CEO reputation and earnings quality AI翻译
  作者：Francis, Jennifer; Huang, Allen H.; Rajgopal, Shivaram; Zang, Amy Y.
  作者单位：Duke University; University of Washington; University of Washington Seattle; University of Rochester
  摘要：We examine the association between chief executive officer (CEO) reputation (proxied by the extent of press coverage) and the quality of the firm's earnings (proxied by two accruals-based measures). We test three explanations for an association between these constructs: the efficient contracting hypothesis suggests that reputed CEOs are associated with good earnings quality, while the rent extraction and matching explanations argue that reputed CEOs are associated with poor earnings quality. U...
• The joint effect of investor protection and Big 4 audits on earnings quality around the world AI翻译
  作者：Francis, Jere R.; Wang, Dechun
  作者单位：University of Missouri System; University of Missouri Columbia; University of Nebraska System; University of Nebraska Lincoln
  摘要：The association of a country's investor protection regime with the quality of reported earnings is examined for a large sample of firms from 42 countries. Three attributes of earnings are evaluated: the magnitude of signed abnormal accruals, the likelihood of reporting losses, and accounting conservatism (timely loss recognition). We find that earnings quality increases for firms with Big 4 auditors when a country's investor protection regime gives stronger protection to investors; specificall...
• Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence AI翻译
  作者：Choi, Jong-Hag; Kim, Jeong-Bon; Liu, Xiaohong; Simunic, Dan A.
  作者单位：Seoul National University (SNU); Concordia University - Canada; Hong Kong Polytechnic University; Hong Kong University of Science & Technology; University of British Columbia
  摘要：In this paper, we first develop a model in which national legal environments play a crucial role in determining auditor effort and audit fees. Our model predicts that (a) audit fees increase monotonically with the strength or strictness of a country's legal liability regime; (b) given a legal liability regime, Big 4 auditors charge higher audit fees than non-Big 4 auditors; and (c) the Big 4 fee premium is lower in countries with strong legal regimes than in countries with weaker legal regimes...