Browsing by Subject "audit quality"

Now showing items 1-2 of 2

    • Interim Tax Reporting Accuracy 
      Beardsley, Erik Lewis (2016-06-09)
      APB 28, Interim Financial Reporting, requires firms to report tax expense each quarter based on their estimated annual effective tax rate (ETR); however, due to both bias (e.g., downward manipulation) and estimation error, ...
    • A New Era for the Big 8? Evidence on the Association Between Earnings Quality and Audit Firm Type 
      Cassell, Cory A. (2010-07-14)
      I examine the association between earnings quality and audit firm type using a three-tiered audit firm classification scheme which allows for an explicit examination of the quality of Second-Tier audited earnings. My tests ...