Browsing by Thesis Department "Accountancy (MU)"
Now showing items 1-20 of 32
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Accrual persistence and accrual anomaly
(University of Missouri--Columbia, 2007)The first essay, "Inter-temporal accrual persistence and accrual anomaly" investigates whether accrual persistence and accrual anomaly vary with the state of economy. Prior accounting research argues that diminishing ... -
Archival evidence on bias in auditors' assessment of client risk and the consequences for audit fees and auditor changes
(University of Missouri--Columbia, 2016)As part of planning and performing financial statement audits, auditors are required to make judgments regarding client risk. These judgments permeate the audit process, driving decisions regarding client acceptance, audit ... -
Audit committee tenure, earnings quality, firm performance and cost of capital
(University of Missouri--Columbia, 2007)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] Regulators and financial reporting institutions have recently increased their focus on audit committee composition, indicating an acknowledgement of ... -
Auditor offices and the comparability and quality of client's earnings
(University of Missouri--Columbia, 2013)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This study examines the role of the local auditor office in the comparability and quality of their clients' earnings. I construct of sample of firm-pairs ... -
Auditor style and common disclosure deficiencies : evidence from SEC comment letters
(University of Missouri--Columbia, 2017)Prior literature documents that auditor style increases financial statement comparability, implicitly making financial statements more useful to outsiders. Auditor style results from policies and procedures that centralize ... -
City Location and Sell-Side Analyst Research
(University of Missouri--Columbia, 2014)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] I find that analysts' earnings forecasts are more accurate and the stock market reaction to analyst reports is stronger when the analyst is located in ... -
The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements
(University of Missouri--Columbia, 2017)This paper examines the effect of bank accounting restatements on bank liquidity creation. Banks play a central role in creating liquidity in the economy by financing relatively illiquid assets, such as business loans, ... -
The contagion effect of office-level audit failures
(University of Missouri--Columbia, 2011)I investigate if the presence of an audit failure in an auditor office location in a given fiscal year indicates the presence of a contagion effect on the quality of other concurrent audits conducted by the office. Audit ... -
Credit availability and voluntary disclosures : evidence from interstate branching deregulation
(University of Missouri--Columbia, 2020)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI--COLUMBIA AT REQUEST OF AUTHOR.] This study examines whether the increased availability of bank loans affects borrowers' voluntary disclosures. Exploiting the staggered ... -
Debt maturity structure and forward-looking disclosure
(University of Missouri--Columbia, 2023)This paper examines how corporate debt maturity relates to forward-looking disclosures. I find that higher levels of short-maturity debt are associated with increases in forward-looking disclosures, consistent with firms ... -
Disclosure and CEO turnover
(University of Missouri--Columbia, 2010)This paper examines the influence of firm disclosure on CEO turnover. Two competing theoretical views motivate my inquiry. One view is that an expanded disclosure policy improves firm information environment and hence ... -
Disclosure and dividend policy
(University of Missouri--Columbia, 2009)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] My dissertation examines the relation between firm disclosure and dividend policy. It draws on recent research which contends that firm disclosure ... -
Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?
(University of Missouri--Columbia, 2013)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion opportunistically. In this study, I focus ... -
Do stock prices influence corporate tax behavior?
(University of Missouri--Columbia, 2022)This study examines how the firm-specific information in stock prices influences corporate tax behavior. Research demonstrates that managers learn from and respond to information contained in stock prices. However, the ... -
Does CEO tenure influence corporate bond rating properties?
(University of Missouri--Columbia, 2015)This study examines whether and how corporate bond rating quality varies with CEO tenure. Due to the expansive roles of credit ratings in capital market, managers have incentives to maintain or improve their ratings. ... -
Does industry specialization and diversification affect audit office growth?
(University of Missouri--Columbia, 2018)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI-COLUMBIA AT AUTHOR'S REQUEST.] This study examines the determinants of audit office growth, and focuses on strategic client portfolio decisions made by offices. While auditors ... -
Does securities regulation improve transparency? : an examination of the effects of EU's transparency directive on stock price informativeness, crash risk, and financial reporting quality
(University of Missouri--Columbia, 2012)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This paper examines the impact of a transparency regulation on stock price informativeness, stock crash risk, and financial reporting quality. Specifically, ... -
The effect of big four office size on audit quality
(University of Missouri--Columbia, 2007)Larger offices of Big Four accounting firms are argued to provide higher quality audits than smaller offices due to greater in-house experience and more expertise in ministering the audits of publicly listed clients. In ... -
The effects of audit committee financial expertise on auditor changes and subsequent audit quality
(University of Missouri--Columbia, 2010)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] My dissertation examines the impact of audit committee financial expertise on the circumstances and likelihood of an auditor change. Auditor changes ... -
Effects of new clients on the audit quality of an audit partner's existing portfolio
(University of Missouri--Columbia, 2023)Using AP forms filed with the PCAOB between 2017 and 2021, I find that audit partners on new engagements experience attention costs that adversely affect the audit quality of their existing engagements. The existing ...