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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 ...
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 ...
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 ...
An examination of the impact of voluntary disclosure on the post-earnings announcement drift
(University of Missouri--Columbia, 2008)
This study investigates the impact of voluntary disclosure in the form of management earnings guidance on post-earnings announcement drift (PEAD). Prior research contends that investors' delayed response to the information ...
The effects of scale and information distribution on group decision-making processes and outcomes
(University of Missouri--Columbia, 2006)
This dissertation bridges two research streams in the group decision making research: the weighted opinion research stream and social decision scheme research stream. In two experiments, the scale of the decision outcome ...
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 ...
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 ...
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 ...
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 influence of client importance and country-level institutions on auditor behavior
(University of Missouri--Columbia, 2014)
[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This study investigates how client importance and country-level institutions affect auditor behavior and is motivated by the introduction of fee ...
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 ...
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 ...
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 ...
Industry complexity and the importance of industry leadership versus engagement office size on the quality of audit outcomes
(University of Missouri--Columbia, 2011)
I examine how industry accounting complexity affects the relative importance of audit industry leadership and engagement office size, for quality of audit outcomes. Recent studies report that both office level industry ...
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 ...
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 ...
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 ...
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 ...
Production network, aggregate idiosyncratic accounting earnings, and aggregate output
(University of Missouri--Columbia, 2022)
This study examines whether the input-output production network affects earnings predictability for aggregate output. Decomposing aggregate idiosyncratic earnings growth according to the production network characteristics, ...