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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 ...
Refreshing the audit committee: rotation versus new blood
(University of Missouri--Columbia, 2016)
This study examines the relation between refreshing the audit committee and financial reporting quality. I distinguish between refreshing the audit committee through hiring new directors versus rotating an existing board ...
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 ...