Contemporary Accounting Research

最新文章

• Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs AI翻译
  作者：Bhattacharya, Nilabhra; Desai, Hemang; Venkataraman, Kumar
  作者单位：Southern Methodist University
• How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs AI翻译
  作者：Leone, Andrew J.; Rice, Sarah; Weber, Joseph P.; Willenborg, Michael
  作者单位：University of Miami; University of Connecticut; Massachusetts Institute of Technology (MIT)
• Corporate Risk Management and Hedge Accounting AI翻译
  作者：Panaretou, Argyro; Shackleton, Mark B.; Taylor, Paul A.
  作者单位：Lancaster University
• How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice? AI翻译
  作者：Fiolleau, Krista; Hoang, Kris; Jamal, Karim; Sunder, Shyam
  作者单位：University of Waterloo; Tulane University; University of Alberta; Yale University
• The Effect of External Monitoring on Accrual-Based and Real Earnings Management: Evidence from Venture-Backed Initial Public Offerings AI翻译
  作者：Wongsunwai, Wan
  作者单位：Northwestern University
  摘要：This paper investigates the effect of venture capitalist (VC) quality on earnings management in firms conducting initial public offerings of their equity stock, focusing on manipulation of both accruals and real activities. I develop a measure of VC quality based on a principal components factor analysis using data that are obtainable for virtually all VC firms. This metric is highly correlated with VC funds' financial returns, and with the likelihood of successful exits through initial public...
• The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers AI翻译
  作者：Abernethy, Margaret A.; Bouwens, Jan; Van Lent, Laurence
  作者单位：University of Melbourne; Tilburg University
• Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality? AI翻译
  作者：Dehaan, Ed; Hodge, Frank; Shevlin, Terry
  作者单位：Stanford University; University of Washington; University of Washington Seattle; University of California System; University of California Irvine
• Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions AI翻译
  作者：Blay, Allen D.; Geiger, Marshall A.
  作者单位：State University System of Florida; Florida State University; University of Richmond
• Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation AI翻译
  作者：Donelson, Dain C.; Mcinnis, John M.; Mergenthaler, Richard D.
  作者单位：University of Texas System; University of Texas Austin; University of Iowa
  摘要：A heated debate exists as to whether discontinuities in earnings distributions are indicative of earnings management. While many studies attribute discontinuities in earnings distributions to earnings management, other studies argue that earnings discontinuities are artifacts of sample selection and research design. Overall, there is limited direct evidence of a connection between earnings discontinuities and earnings management. In this study, we provide direct evidence linking earnings manag...
• Office Size of Big 4 Auditors and Client Restatements AI翻译
  作者：Francis, Jere R.; Michas, Paul N.; Yu, Michael D.
  作者单位：University of Missouri System; University of Missouri Columbia; University of Arizona
  摘要：Francis and Yu (2009) and Choi, Kim, Kim, and Zang (2010) report evidence that Big 4 audits are of higher quality when the engagement office is of larger size. Specifically, client earnings quality is higher and auditors in larger offices are more likely to issue going-concern audit reports. We extend this line of research to test if larger Big 4 offices have fewer client restatements. A client restatement provides more direct evidence of a low-quality audit than earnings quality metrics or go...