Browsing School of Accountancy (MU) by Thesis Advisor "Mauldin, Elaine G. (Elaine Gay),"
Now showing items 1-3 of 3
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Auditor style and common disclosure deficiencies : evidence from SEC comment letters
(University of Missouri--Columbia, 2017)Prior literature documents that auditor style increases financial statement comparability, implicitly making financial statements more useful to outsiders. Auditor style results from policies and procedures that centralize ... -
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 ... -
Refreshing the audit committee: rotation versus new blood
(University of Missouri--Columbia, 2016)This study examines the relation between refreshing the audit committee and financial reporting quality. I distinguish between refreshing the audit committee through hiring new directors versus rotating an existing board ...