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Now showing items 1-15 of 15
The influence of client importance and country-level institutions on auditor behavior
(University of Missouri--Columbia, 2014)
outside the US. While auditors form a strong economic bond with their important clients, these clients also pose greater risk through both higher litigation costs and reputation loss. Using a unique dataset of foreign firms, I find that Big 4 auditors...
Accrual persistence and accrual anomaly
(University of Missouri--Columbia, 2007)
persistence of accruals is greater during expansionary periods than recessionary periods. Using a U.S. sample from 1972 to 2003, I find that the differential persistence of accruals is greater during economic expansions than recessions. When I focus...
Redacted disclosure and analysts' weighting of private and public information
(University of Missouri--Columbia, 2018)
This paper investigates whether and how redacting proprietary information in regulatory filings affects financial analysts' weighting of private and public information. I examine this issue in the context of initial public offerings (IPO) where...
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 ...
Financial leverage and predictability of earnings
(University of Missouri--Columbia, 2021)
-indifferences approach reveal a causal, adverse effect of financial leverage on earnings predictability. This effect is more salient for firms with higher default risk, higher cash effective tax rate volatility, and when economic policy uncertainty is higher. Taken...
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 ...
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 addition, larger offices...
Credit availability and voluntary disclosures : evidence from interstate branching deregulation
(University of Missouri--Columbia, 2020)
branching across states in the U.S., I find that bank-dependent firms decrease their voluntary disclosures following bank branching deregulation. This overall effect is muted for firms with higher information asymmetry in the public capital markets...
Some characteristics and environmental sensitivities of taxpayers taking the United States political contribution tax credit during 1979-1982
(University of Missouri--Columbia, 1988)
on the effect of tax law provisions on economic behavior. The study might provide useful information to policy makers as well if tax incentives for political donations are reconsidered by Congress. The study evaluates quantitative and indicator variables...
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 ...
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 ...
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 ...
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 wherein individual firms...
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 ...
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 ...