United States
http://bsu.edu
Ball State University
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The Audit Reporting Model, The Audit Report, Auditing, Assurance, Expectation Gap, Financial Statements
CPA exam, educational factors, socioeconomic status, community segregation, opportunity
Earnings Management, Dividend Changes, Firm Performance
key audit matters, auditing standards, audit fees, audit quality, financial reporting quality, accruals
Community segregation, Socioeconomic status, Education gap, Income gap, University quality, CPA exam performance
Security price reaction, financial information quality/reliability, Sarbanes-Oxley Act, Dodd-Frank Act, nonaccelerated filers
executive compensation, payout policy, real earnings management, accruals management
Analyst forecast, forecast accuracy, forecast dispersion, Regulation Fair Disclosure, Global Analyst Research Settlement, Sarbanes-Oxley Act
auditor report, audit reporting model, PCAOB, IIASB