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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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 ... -
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 ... -
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)[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 ... -
Disclosure and dividend policy
(University of Missouri--Columbia, 2009)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] My dissertation examines the relation between firm disclosure and dividend policy. It draws on recent research which contends that firm disclosure ... -
Audit committee tenure, earnings quality, firm performance and cost of capital
(University of Missouri--Columbia, 2007)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT REQUEST OF AUTHOR.] Regulators and financial reporting institutions have recently increased their focus on audit committee composition, indicating an acknowledgement of ...