St. John's, Newfoundland A1B 3X5
Canada
United States
Memorial University
Virginia Tech
SSRN RANKINGS
in Total Papers Downloads
in Total Papers Citations
corporate governance, Big Five audits, agency costs, accounting fraud
Big 5, fraud, audit quality
audit partner, audit quality, risk tolerance, legal infractions
accounting fraud, tax aggressiveness, effective tax rates, book-tax differences
Regulation, Sarbanes-Oxley Act, PCAOB
tax enforcement, corporate governance, IRS audits, taxes, agency costs
Social ties; External auditors; Audit committee
Weather-induced mood; Optimism; Management earnings forecasts
tax audit, deterrent effect, tax aggressiveness, financial reporting quality
Textual Disclosure; Policy Uncertainty
textual disclosure; policy uncertainty
Information Asymmetry, Demand for Auditing, Audit Fees, Going Concern Opinions
Network; Audit partner rotation; Client retention; Information transfer
networks, audit partner rotation, information transfer, auditor independence, audit quality, client defections
tax enforcement; monitoring; stock price crash risk; information asymmetry; managerial agency conflicts
Auditor Choice, Political Connection, Corporate Governance
auditor choice, ownership structure, corporate governance, Western Europe
Political Uncertainty, Cost Stickiness
Political Uncertainty, Cost Stickiness, national elections, institutional infrastructure
individual auditors; social networks; alumni networks; school ties; audit quality; client acquisition; career pamni network, audit quality, client acquisition, career path
Cost of equity capital, information asymmetry, geography location
Financial Report Misstatements; Audit Quality; Litigation and Reputation Costs; Investor Reactions to Restatements
Social Connections, Auditor Incentives, Mutual Fund Stockholding
tunneling; tax aggressiveness; self-dealing; monitoring
tunneling, insider diversion, tax aggressiveness, path analysis
social ties, auditors, investment bankers, capital allocation
Audit failure, Partners’ reputation, Audit quality
Electronic commerce, income tax planning, Canada, small business
Audit Quality, Corporate Governance, Cost of Equity
business group, auditor selection, accounting transparency, related-party transactions
Foreign Competition; Tax Avoidance
Accounting Standards, Restatements, Corporate Governance
Weather; Managerial Mood; Tax Avoidance
PCAOB Inspection; Audit Quality; U.S. Institutional Investors; Home Bias
Political Incentives; Political Events; Analyst Bias; Corporate Information Environment
cross-audits; auditor reporting aggressiveness; auditor independence; mutual funds
State Ownership; Local Institutional Investors; Foreign Institutional Investors; Information Asymmetries; Monitoring
Audit quality, corporate governance, legal institutions, debt maturity
privatization methods, disclosure, auditor discipline, corporate governance
8-K disclosures, Corporate Innovation, resource allocation, managerial incentives, investor monitoring
Product recalls, product quality, earnings expectations, real activities management
asset redeployability; earnings management, asset sales, business risk, auditor responses
audit partner industry experience; boomerangs; audit quality; audit partners; audit efficiency
debt covenant constraints, debt covenant hypothesis, income-increasing misstatements, non-income-increasing misstatements, audit fees, audit quality
Religion, Cost of Equity Capital, Investor Protection, Corporate Governance
Pay transparency, Workplace safety, Real activities manipulation
Voluntary disclosure, Management forecasts, Interbank information sharing, Public credit registries
Family Conglomerates, Earnings Management, Comparative Accounting Systems and Practice, Real Activities Manipulation, Corporate Governance, East Asia
concientiousness, audit adjusment, typos, individual auditors, audit quality
Local controlling shareholder, earnings management, geographic origin JEL Classification: G30
crash risk, social network, social connections, board monitoring
Economic policy uncertainty; Corporate governance; Board monitoring; Cultural diversity; Cultural distance; Cost of debt
Corporate governance, IRS audits, Taxes, Agency costs
Professional experience, Mutual fund stockholding, Mutual fund performance
Rank-and-file employees, Employee stock options, Workplace reviews, Employee disclosure, Glassdoor
Tax avoidance, cost of equity capital, managerial diversion, institutional environments
auditor promotion, unmet promotion expectations, audit quality, machine learning
stock crash risk, and regulations, The reverse merger mechanism, disclosure transparency
executive team, equity incentive heterogeneity, crash risk
social connections, auditor incentives, mutual fund stockholding
cybersecurity data breach, auditor, audit peer, cybersecurity human capital, cybersecurity disclosure
auditor reputation, auditor market share, private companies
Auditor Liability; Corporate Tax Avoidance; Litigation Risk
Business groups, accounting scandals, spillover effects, agency conflicts.
Shareholder-creditor conflicts; Dual holding; Expected crash risk; Bad news hoarding; Monitoring.
informal institution, auditor cultural background, audit style, earnings comparability
PCAOB inspection, audit quality, US institutional investors, home bias, inspection threat
Internal Governance; Proximity; Office Growth; Client Selection; Audit Quality
stock market liberalization; corporate social responsibility (CSR); firm value; labor productivity; environmental effects
Mutual fund manager; Public accounting experience; Earnings management
Auditor independence; future business potential; modified audit opinions; business group-affiliated audit clients
Social Ties, Audit Adjustments, Audit Effort
Auditor Social Responsibility, Audit Quality, Auditor Competence, Auditor Independence
high-speed railway, geographic proximity, tax avoidance; agency problem
stock market liberalization, investment banks, analyst forecast quality
stock market liberalization, foreign investors, earnings management
Audit partner performance, Arthur Andersen, audit quality, personal experience
audit partner performance, Arthur Andersen, audit quality, personal experience
CEO personality traits; sensation seeking; accounting conservatism
narcissism, audit quality, audit partners
auditor choice, product similarity, auditor knowledge, proprietary costs
Auditor litigation risk, state common-law, going concern opinions
voluntary audits, mandatory audits, credit ratings
audit quality, firm-lender relationships, asymmetric information, contracts and reputation
