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The effect of big four office size on audit quality
(University of Missouri--Columbia, 2007)
accruals and less earnings benchmark beating behavior). Auditors in larger offices are also more likely to issue going concern audit reports, ceteris paribus. These results hold after controlling for industry leadership by individual accounting firms...
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 ...
Some characteristics and environmental sensitivities of taxpayers taking the United States political contribution tax credit during 1979-1982
(University of Missouri--Columbia, 1988)
This study was designed to determine characteristics of taxpayers taking the political contribution tax credit from 1979 to 1982. This work is similar to studies on the effectiveness of tax incentives in promoting positive ...
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 ...