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The effect of big four office size on audit quality
(University of Missouri--Columbia, 2007)
are less likely to have independent cerelated problems since an individual client is relatively less important due to larger client bases in bigger offices. My conjecture is tested for a sample of 6,568 firm-year observations for the period 2003 to 2005...
Widely publicized events and the demand for director skills: evidence from data breaches
(University of Missouri--Columbia, 2022)
I examine whether widely publicized data breaches affect firms' preferences for IT skills among new board members. The widely publicized data breaches at Target and Equifax in the prior decade can be construed as events ...
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 ...
An examination of the impact of voluntary disclosure on the post-earnings announcement drift
(University of Missouri--Columbia, 2008)
, and usefulness. Overall, my study provides evidence on the effectiveness of voluntary disclosure and the channel through which it can alleviate the accounting anomaly of PEAD....
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 ...
Some characteristics and environmental sensitivities of taxpayers taking the United States political contribution tax credit during 1979-1982
(University of Missouri--Columbia, 1988)
believed to influence the decision of the taxpayer to jointly make a contribution and claim the credit. Empirical data used in the study have been obtained primarily from the Arthur Young Tax Research Data Base tapes for 1979 to 1982. Final model variables...
Does industry specialization and diversification affect audit office growth?
(University of Missouri--Columbia, 2018)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI 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 are ...
Accrual persistence and accrual anomaly
(University of Missouri--Columbia, 2007)
, estimation procedures, and measures of the business cycle. I also find that investors are unable to assess the cyclical differential persistence of accruals, leading to higher returns (both raw and abnormal returns) from an accrual-based trading strategy...
Financial leverage and predictability of earnings
(University of Missouri--Columbia, 2021)
together, my findings provide evidence on the causal effect of firms' leverage on earnings predictability through the riskiness channel. More importantly, by highlighting the role of firms' debt in influencing earnings predictability, my study contributes...
Audit committee tenure, earnings quality, firm performance and cost of capital
(University of Missouri--Columbia, 2007)
financial performance and cost of capital. Using a sample of 2,355 firm years for fiscal years 1998-2003, I test the potential association between audit committee tenure and GAAP-based earnings quality proxies and find some evidence that audit committee...
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 ...
The effects of audit committee financial expertise on auditor changes and subsequent audit quality
(University of Missouri--Columbia, 2010)
. I find no consistent evidence supporting the impact of supervisory expertise influencing any of the above outcomes....
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 ...