Browsing by Subject "discretionary accruals"
Now showing items 1-2 of 2
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(2010-07-14)This paper examines the occurrence and outcome of auditor litigation related to financial statement misstatements and the effect of auditor misstatement-based litigation on subsequent auditor behavior. The study is motivated ...
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(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 ...