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Chicago Booth ARC: Auditing (Topic)

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16,517 Total downloads

Viewing: 1 - 28 of 28 papers

1.

The Spillover Effect of SEC Comment Letters through Audit Firms: Evidence from Subjective Accounting Areas

Number of pages: 56 Posted: 22 Mar 2019
Working Paper Series
University of Arkansas, University of Arkansas, University of Kansas, School of Business and Brigham Young University
Downloads 65
2.

Auditors are Known by the Companies They Keep

Chicago Booth Research Paper No. 19-12
Number of pages: 63 Posted: 19 Feb 2019 Last Revised: 15 Mar 2019
Working Paper Series
Public Company Accounting Oversight Board, University of Notre Dame - Department of Accountancy, University of Chicago - Booth School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 191
3.
4.

The Primacy of Fair Presentation: Evidence From Regulators and the Courts

Accounting Horizons, Forthcoming
Number of pages: 25 Posted: 12 Mar 2018
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, University of Southern California and The University of Texas at Dallas
Downloads 163
5.

Auditor Change Disclosures as Signals of Earnings Management and Risk

Number of pages: 31 Posted: 22 Feb 2018
Working Paper Series
Yale School of Management and Yale University
Downloads 314
6.

Evidence of a Nonlinear Association between Auditor-Provided Non-Audit Services and Audit Quality

Number of pages: 49 Posted: 09 Feb 2018
Working Paper Series
University of Notre Dame - Mendoza College of Business, University of Notre Dame - Mendoza College of Business and University of Nebraska at Lincoln - School of Accountancy
Downloads 249
7.

On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data

Stanford University Graduate School of Business Research Paper No. 17-56
Number of pages: 76 Posted: 23 Aug 2017 Last Revised: 20 Jun 2018
Working Paper Series
Stanford University Graduate School of Business, University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business

Multiple version iconThere are 3 versions of this paper

Downloads 730
8.

Occupational Licensing and Accountant Quality: Evidence from the 150-Hour Rule

Becker Friedman Institute for Research in Economics Working Paper No. 2018-32
Number of pages: 62 Posted: 06 Jan 2017 Last Revised: 23 Mar 2019
Working Paper Series
University of Chicago - Booth School of Business
Downloads 585
9.

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Number of pages: 57 Posted: 02 Jun 2016
Working Paper Series
University of Arizona - Department of Accounting, University of Connecticut and University of Arizona - Department of Finance
Downloads 436
10.

Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships

Number of pages: 57 Posted: 02 Jun 2016
Working Paper Series
University of Arizona - Department of Accounting, University of Connecticut and University of Arizona - Department of Finance
Downloads 153
11.

Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments

Journal of Accounting Research 55 (4): 963-994, 2017
Number of pages: 48 Posted: 11 Apr 2016 Last Revised: 05 Sep 2017
Accepted Paper Series
University of Texas at Austin - Department of Accounting and University of Arizona - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 300
12.

Allies in the Break Room: The Effect of Accounting Alumni on Auditor Choice and the Hiring Agenda

Number of pages: 56 Posted: 20 Oct 2015 Last Revised: 07 Nov 2017
Working Paper Series
Carnegie Mellon University, Brock University and Carnegie Mellon University - David A. Tepper School of Business
Downloads 344
13.

Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements

Chicago Booth Research Paper No. 15-42
Number of pages: 79 Posted: 23 Sep 2015 Last Revised: 24 May 2017
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 994
14.

Optimal Penalty and Accounting Policy

Number of pages: 22 Posted: 09 Dec 2014
Working Paper Series
Osaka University and Faculty of Commerce
Downloads 294
15.

Economic Growth and Financial Statement Verification

Chicago Booth Research Paper No. 14-30
Number of pages: 77 Posted: 30 Sep 2014 Last Revised: 02 Sep 2016
Working Paper Series
Boston University Questrom School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 1,125
16.

An Auditor Judgment Rule and Juror Learning: Theory-Based Interventions to Reduce Outcome Effects in Juror Evaluations of Auditor Negligence

Number of pages: 50 Posted: 21 Aug 2014 Last Revised: 19 Dec 2018
Working Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Southern California and University of Illinois at Urbana-Champaign
Downloads 931
17.

Malleable Standards of Care Required by Jurors When Assessing Auditor Negligence

The Accounting Review, Vol. 92, No. 1, 2017
Posted: 28 Feb 2014 Last Revised: 30 Oct 2018
Accepted Paper Series
Arizona State University (ASU) - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
18.

Taxes and Audit Quality

Number of pages: 23 Posted: 22 Feb 2014
Working Paper Series
University of Innsbruck - Department of Accounting, Auditing and Taxation and University of Innsbruck - Department of Accounting, Auditing and Taxation
Downloads 1,266
19.

The Silent Majority: Private U.S. Firms and Financial Reporting Choices

Chicago Booth Research Paper No. 14-01
Number of pages: 73 Posted: 09 Jan 2014 Last Revised: 12 Apr 2018
Working Paper Series
Boston University Questrom School of Business and University of Chicago - Booth School of Business
Downloads 1,170
20.

Audit Quality and Auditor Reputation: Evidence from Japan

Accounting Review, Vol. 87, No. 5, September 2012, Harvard PON Working Paper No. 2118825
Number of pages: 49 Posted: 29 Jul 2012
Accepted Paper Series
The University of Chicago - Booth School of Business and Harvard Business School

Multiple version iconThere are 2 versions of this paper

Downloads 1,307
21.

The Value of Verification in Debt Financing: Evidence from Private U.S. Firms

Journal of Accounting Research, Forthcoming, Chicago Booth Accounting Research Paper
Number of pages: 62 Posted: 01 Feb 2011
Accepted Paper Series
University of Chicago - Booth School of Business
Downloads 903
22.

Measuring Securities Litigation Risk

Chicago Booth Research Paper No. 10-23, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 01 Jul 2010 Last Revised: 29 Dec 2012
Working Paper Series
George Washington University and The University of Chicago - Booth School of Business
Downloads 1,573
23.

Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process

Journal of Accounting and Economics, Forthcoming
Number of pages: 47 Posted: 28 Aug 2009
Accepted Paper Series
University of Illinois at Chicago - College of Business Administration, University of Utah - David Eccles School of Business and Ohio State University - Fisher College of Business
Downloads 996
24.

Auditor Conservatism and Investment Efficiency

Accounting Review, Forthcoming, Chicago GSB Research Paper No. 08-03
Number of pages: 35 Posted: 17 Jul 2008 Last Revised: 13 Feb 2009
Accepted Paper Series
University of Houston and Booth School of Business, University of Chicago
Downloads 1,741
25.

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members

Journal of Accounting Research, Vol. 43, No. 2, May 2005
Posted: 14 Jan 2007
Accepted Paper Series
Harvard Business School

Multiple version iconThere are 3 versions of this paper

26.

Audit Committee Financial Literacy: What Might it Mean and Why Bother?

Networks Financial Institute Policy Brief No. 2006-PB-17
Number of pages: 23 Posted: 29 Nov 2006
Working Paper Series
University of Chicago - Accounting, Independent and William E. Wecker Associates, Inc.
Downloads 660
27.

Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?

Journal of Accounting Research, Vol. 43, pp. 195-204, May 2005
Number of pages: 10 Posted: 08 May 2006
Accepted Paper Series
University of Illinois at Chicago - College of Business Administration
Downloads 27
28.

Why Do Audits Fail? Evidence from Lincoln Savings and Loan

Journal of Accounting Research
Posted: 20 Jun 1999
Accepted Paper Series
University of Chicago - Booth School of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems and University of Arizona - Department of Accounting