RSS 1.0Accountancy electronic theses and dissertations (MU)
The items in this collection are the theses and dissertations written by students of the School of Accountancy. Some items may be viewed only by members of the University of Missouri System and/or University of Missouri-Columbia. Click on one of the browse buttons above for a complete listing of the works.
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Recent Submissions
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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 ... -
Widely publicized events and the demand for director skills: evidence from data breaches
(University of Missouri--Columbia, 2022)[EMBARGOED UNTIL 8/1/2023] 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 ... -
Measuring and comparing the spatiotemporal evolution of accident hot spots
(University of Missouri--Columbia, 2022)[EMBARGOED UNTIL 5/31/2023] One reality of transportation systems is that vehicular accidents can happen practically anywhere and at any time. An increasing body of research suggests though that spatial and/or temporal ... -
Financial leverage and predictability of earnings
(University of Missouri--Columbia, 2021)This study investigates whether firms' financial leverage affects earnings predictability. I posit and find that earnings predictability is negatively associated with firms' leverage. Further analyses using an instrumental ... -
Credit availability and voluntary disclosures : evidence from interstate branching deregulation
(University of Missouri--Columbia, 2020)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI--COLUMBIA AT REQUEST OF AUTHOR.] This study examines whether the increased availability of bank loans affects borrowers' voluntary disclosures. Exploiting the staggered ... -
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 ... -
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 ... -
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 consequences of bank reporting failure for liquidity creation : evidence from accounting restatements
(University of Missouri--Columbia, 2017)This paper examines the effect of bank accounting restatements on bank liquidity creation. Banks play a central role in creating liquidity in the economy by financing relatively illiquid assets, such as business loans, ... -
Archival evidence on bias in auditors' assessment of client risk and the consequences for audit fees and auditor changes
(University of Missouri--Columbia, 2016)As part of planning and performing financial statement audits, auditors are required to make judgments regarding client risk. These judgments permeate the audit process, driving decisions regarding client acceptance, audit ... -
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 ... -
Does CEO tenure influence corporate bond rating properties?
(University of Missouri--Columbia, 2015)This study examines whether and how corporate bond rating quality varies with CEO tenure. Due to the expansive roles of credit ratings in capital market, managers have incentives to maintain or improve their ratings. ... -
Firm transparency and innovation : international evidence
(University of Missouri--Columbia, 2015)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] Transparency can provide financing benefits to innovation by reducing financial frictions, and it can also entail proprietary costs by revealing ... -
Some characteristics and environmental sensitivities of taxpayers taking the United States political contribution tax credit during 1979-1982
(University of Missouri--Columbia, 1988)This study was designed to determine characteristics of taxpayers taking the political contribution tax credit from 1979 to 1982. This work is similar to studies on the effectiveness of tax incentives in promoting positive ... -
City Location and Sell-Side Analyst Research
(University of Missouri--Columbia, 2014)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] I find that analysts' earnings forecasts are more accurate and the stock market reaction to analyst reports is stronger when the analyst is located in ... -
The influence of client importance and country-level institutions on auditor behavior
(University of Missouri--Columbia, 2014)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This study investigates how client importance and country-level institutions affect auditor behavior and is motivated by the introduction of fee ... -
Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?
(University of Missouri--Columbia, 2013)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion opportunistically. In this study, I focus ... -
Auditor offices and the comparability and quality of client's earnings
(University of Missouri--Columbia, 2013)[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 ... -
Does securities regulation improve transparency? : an examination of the effects of EU's transparency directive on stock price informativeness, crash risk, and financial reporting quality
(University of Missouri--Columbia, 2012)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] This paper examines the impact of a transparency regulation on stock price informativeness, stock crash risk, and financial reporting quality. Specifically, ... -
Industry complexity and the importance of industry leadership versus engagement office size on the quality of audit outcomes
(University of Missouri--Columbia, 2011)I examine how industry accounting complexity affects the relative importance of audit industry leadership and engagement office size, for quality of audit outcomes. Recent studies report that both office level industry ...