• Accrual persistence and accrual anomaly 

    Martin, Xiumin, 1972- (University of Missouri--Columbia, 2007)
    The first essay, "Inter-temporal accrual persistence and accrual anomaly" investigates whether accrual persistence and accrual anomaly vary with the state of economy. Prior accounting research argues that diminishing ...
  • Audit committee tenure, earnings quality, firm performance and cost of capital 

    Braswell, James M. (University of Missouri--Columbia, 2007)
    Regulators and financial reporting institutions have recently increased their focus on audit committee composition, indicating an acknowledgement of the potential importance of audit committee monitoring efforts on financial ...
  • The effect of big four office size on audit quality 

    Yu, Dong Michael, 1968- (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 ...