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作者：Tan, HT; Trotman, KT
作者单位：Nanyang Technological University; University of New South Wales Sydney
摘要：In this paper, we examine specific process gains and losses arising from the review process by considering the interaction between attributes of the preparer and attributes of the reviewer. Specifically, we investigate determinants of reviewers' performance in the presence of potential stylization attempts by audit workpaper preparers. We assess whether reviewers' detection of conclusion errors and documentation errors depends on three factors: nature of the preparer's stylization (by way of t...
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作者：Kumar, KR; Visvanathan, G
作者单位：George Washington University; George Mason University
摘要：An event study demonstrates that disclosures of changes in deferred tax valuation allowances (VA) provide information beyond contemporaneous earnings reports. Prior research shows that, in setting VA, managers consider the extent that taxable income is available from various sources for the realization of deferred tax assets (DTA). Our evidence supports a characterization where investors use VA disclosures to infer management's expectations about DTA, its realizability, and future taxable inco...
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作者：Sedatole, KL
作者单位：University of Texas System; University of Texas Austin
摘要：Drawing on theories from operations, management, and marketing, this paper examines whether three types of measurement alternatives affect the forward-looking properties of a quality measure. Using proprietary data from a medical services firm, the results show that the strength of the relation between a current quality measure and future quality-related warranty costs depends on: (1) the standard against which quality is measured, (2) assumptions regarding the relation's symmetry, and (3) ass...
