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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 ...
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 ...