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dc.contributor.advisorFrancis, Jere R.eng
dc.contributor.authorKawada, Brett S, 1977-eng
dc.date.issued2013eng
dc.date.submitted2013 Summereng
dc.description.abstract[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 in which each observation consists of two firms in the same industry-year. Accounting comparability is inferred by the closeness of total accruals between two firms in each firm-pair. I find that firm-pairs audited by the same local auditor office have more comparable earnings, on average, than firm-pairs audited by either the same Big 4 auditor but different local auditor offices or by different Big 4 auditors. This finding suggests that the application of a local auditor office style increases the comparability of client earnings. I also examine the association between comparability and average earnings quality in firm-pairs. Based on abnormal accruals, I find that firm-pairs with lower accounting comparability have lower average earnings quality. I also find that firm-pairs audited by the same local auditor office have greater average earnings quality. Overall, the results documented here provide further evidence of the role of the auditor as an economic agent promoting increased financial statement comparability in client earnings, as well as the benefits of increased comparability between firms as manifested in the quality of their earnings.eng
dc.description.bibrefIncludes bibliographical references (pages 44-48).eng
dc.format.extent1 online resource (68 pages)eng
dc.identifier.oclc893872202eng
dc.identifier.urihttps://hdl.handle.net/10355/40127
dc.identifier.urihttps://doi.org/10.32469/10355/40127eng
dc.languageEnglisheng
dc.publisherUniversity of Missouri--Columbiaeng
dc.relation.ispartofcommunityUniversity of Missouri--Columbia. Graduate School. Theses and Dissertationseng
dc.rightsAccess is limited to the campuses of the University of Missouri.eng
dc.subject.lcshAuditor-client relationships -- Economic aspectseng
dc.subject.lcshAuditors' reportseng
dc.subject.lcshFinancial statementseng
dc.titleAuditor offices and the comparability and quality of client's earningseng
dc.typeThesiseng
thesis.degree.disciplineAccountancy (MU)eng
thesis.degree.grantorUniversity of Missouri--Columbiaeng
thesis.degree.levelDoctoraleng
thesis.degree.namePh. D.eng


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