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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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)Transparency can provide financing benefits to innovation by reducing financial frictions, and it can also entail proprietary costs by revealing information to competitors. Using a large sample of firms from 29 countries, ... -
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)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 a city with higher human capital. Human capital is proxied for as the ... -
The influence of client importance and country-level institutions on auditor behavior
(University of Missouri--Columbia, 2014)This study investigates how client importance and country-level institutions affect auditor behavior and is motivated by the introduction of fee dependence laws in countries outside the US. While auditors form a strong ... -
Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments?
(University of Missouri--Columbia, 2013)Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion opportunistically. In this study, I focus on impairments of long-lived assets, which require implementation of ... -
Auditor offices and the comparability and quality of client's earnings
(University of Missouri--Columbia, 2013)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 ... -
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)This paper examines the impact of a transparency regulation on stock price informativeness, stock crash risk, and financial reporting quality. Specifically, it focuses on the Transparency Directive (TPD), a key securities ... -
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 ... -
The contagion effect of office-level audit failures
(University of Missouri--Columbia, 2011)I 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 ... -
Disclosure and CEO turnover
(University of Missouri--Columbia, 2010)This paper examines the influence of firm disclosure on CEO turnover. Two competing theoretical views motivate my inquiry. One view is that an expanded disclosure policy improves firm information environment and hence ... -
The effects of audit committee financial expertise on auditor changes and subsequent audit quality
(University of Missouri--Columbia, 2010)My dissertation examines the impact of audit committee financial expertise on the circumstances and likelihood of an auditor change. Auditor changes are costly events associated with decreased financial reporting quality. ... -
Disclosure and dividend policy
(University of Missouri--Columbia, 2009)My dissertation examines the relation between firm disclosure and dividend policy. It draws on recent research which contends that firm disclosure policy plays a governance role in that it improves the flow of firm-specific ... -
Audit committee tenure, earnings quality, firm performance and cost of capital
(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 ... -
An examination of the impact of voluntary disclosure on the post-earnings announcement drift
(University of Missouri--Columbia, 2008)This study investigates the impact of voluntary disclosure in the form of management earnings guidance on post-earnings announcement drift (PEAD). Prior research contends that investors' delayed response to the information ... -
The effects of scale and information distribution on group decision-making processes and outcomes
(University of Missouri--Columbia, 2006)This dissertation bridges two research streams in the group decision making research: the weighted opinion research stream and social decision scheme research stream. In two experiments, the scale of the decision outcome ... -
The effect of big four office size on audit quality
(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 ... -
Accrual persistence and accrual anomaly
(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 ...