1475 Lawrence St
Denver, CO
Denver, CO 80202
United States
university of Colorado Denver
short selling; internal control material weaknesses; severe internal control problems; Section 404 of the Sarbanes-Oxley Act; triggering events
auditor shopping, accounting misstatement discovery, audit market competition, misstatement duration, CFO turnover
Canadian GAAP, IFRS, Earnings Quality
US GAAP, IFRS, Canada, Earnings persistence
component auditor; Form AP; cost of debt; audit quality; earnings persistence
fair value accounting, debt structure, convertible debt, maturity, amount, information asymmetry, agency cost
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
