1475 Lawrence St
Denver, CO
Denver, CO 80202
United States
university of Colorado Denver
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in Total Papers Downloads
ethnicity; audit partner assignment; homophily; audit quality; work-related repercussion; minority
short selling; internal control material weaknesses; severe internal control problems; Section 404 of the Sarbanes-Oxley Act; triggering events
government audit; audit quality; balanced budget; auditor type; audit experience
PCAOB; audit partner; CFO; political ideology; financial reporting quality; upper echelons theory
: auditor shopping; accounting misstatement discovery; executive turnover; audit committee turnover
Canadian GAAP, IFRS, Earnings Quality
US GAAP, IFRS, Canada, Earnings persistence
audit committee meetings; misstatement discovery; timeliness disclosure; severe misstatements
Female CEO; voluntary disclosure; management forecast; management forecast errors; analyst following; analyst forecasts
critical audit matters; accrual quality; critical audit matters topics; external monitoring
fair value accounting, debt structure, convertible debt, maturity, amount, information asymmetry, agency cost
Managerial ability, financial report complexity, information disclosure, proprietary information, rent extraction
Bank risk; Offshore financial center; Regulatory arbitrage; Comparative capitalism; Multiple regression analysis
component auditor; Form AP; cost of debt; audit quality; earnings persistence
audit partner rotation; earnings informativeness; cost of equity; short sellers
audit firm tenure; timeliness of misstatement discovery; misstatement duration; audit quality; non-voluntary auditor change