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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 ...
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 ...
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 ...