[-] Show simple item record

dc.contributor.advisorFrancis, Jere R.eng
dc.contributor.authorMichas, Paul Nicholaseng
dc.date.issued2011eng
dc.date.submitted2011 Springeng
dc.descriptionTitle from PDF of title page (University of Missouri--Columbia, viewed on October 19, 2012).eng
dc.descriptionThe entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file.eng
dc.descriptionDissertation advisor: Dr. Jere R. Franciseng
dc.descriptionIncludes bibliographical references.eng
dc.descriptionVita.eng
dc.descriptionPh. D. University of Missouri--Columbia 2011.eng
dc.descriptionDissertations, Academic -- University of Missouri--Columbia -- Accountancy.eng
dc.description"May 2011"eng
dc.description.abstractI 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 quality is inferred by cross-sectional differences in clients' audited earnings, specifically, abnormal accruals. I find that the presence of at least one audit failure (defined as a downward restatement of net income by a client) is indicative of contagion within the office. Specifically, for offices with one or more client restatements, abnormal accruals of other clients in the office are significantly larger (on average) than in those offices that have no restatements. This result holds for offices of both Big Four and non-Big Four auditors. Further analysis indicates the contagion in Big Four offices occurs in smaller offices and in Big Four offices where a low percentage of audits are conducted in those industries in which an office is the city-level industry leader (irrespective of office size).eng
dc.format.extentvii, 79 pageseng
dc.identifier.oclc872561283eng
dc.identifier.urihttps://hdl.handle.net/10355/15783
dc.identifier.urihttps://doi.org/10.32469/10355/15783eng
dc.languageEnglisheng
dc.publisherUniversity of Missouri--Columbiaeng
dc.relation.ispartofcollectionUniversity of Missouri--Columbia. Graduate School. Theses and Dissertations.eng
dc.subjectaudit qualityeng
dc.subjectaudit failureeng
dc.subjectcontagion effecteng
dc.titleThe contagion effect of office-level audit failureseng
dc.typeThesiseng
thesis.degree.disciplineAccountancy (MU)eng
thesis.degree.grantorUniversity of Missouri--Columbiaeng
thesis.degree.levelDoctoraleng
thesis.degree.namePh. D.eng


Files in this item

[PDF]
[PDF]
[PDF]

This item appears in the following Collection(s)

[-] Show simple item record