Krannert School of Management
West Lafayette, IN 47907-1310
United States
Purdue University - Department of Accounting
Fraud duration; Information production; Fraud effort; Auditor reports; Hazard models
fraud duration, information production, fraud effort, auditor reports, hazard models
Conservatism, Legal Expertise, Litigation Risk, General Counsel
Information asymmetry, Investment securities, SFAS 115, Asset sales, Earnings Management
SFAS No. 157, fair value hierarchy, conditional conservatism, verifiability