2100 Neil Avenue
Columbus, OH 43210
United States
Ohio State University (OSU) - Department of Accounting & Management Information Systems
cost of debt, cybersecurity, business risk, technology, cost of equity
Corporate Lobbying, Shareholder Value, Stock Returns, Relational Approach, Tax
KPMG scandal, PCAOB, audit quality
fair value, earnings management, insurance companies, asset values
PCAOB, organizational architecture, incentive alignment
Innovation Capture, Internal Controls, Patents
Audit quality, audit workforce, female auditors, gender composition
non-GAAP reporting, verification, non-GAAP reconciliations, non-GAAP exclusions, credibility Data Availability: All data are publicly available from the sources identified in the text
Economic consequences of accounting standards, multiemployer pensions, defined benefit pension plans, disclosure, fair value, FASB
COVID-19, pandemic, remote reporting, Earnings management, Financial Reporting
internal controls, innovation, patents, research and development, internal information flow
