United States
University of Houston - Victoria
Executive migration, information cues, shareholder reaction, upper echelons
Generalist CEO, Gunning Fog index, 10-K readability, CEO tenure, Bog index
Taxes, Trade Credit, 2017 Tax Cuts and Jobs Act.
client cyber-breach, local audit office, reputational consequences
Economic policy uncertainty, earnings information, timing of disclosure, stock price reactions, earnings response coefficient
Big 4; industry specialization; non-specialist clients; PCAOB risk-based inspections; audit effort; earnings quality
audit committee, compensation, audit fees
CEO financial expertise, audit fees
Audit office reputation, client reputation, audit fees, audit quality, market value
Auditor Reputation, Client Reputation, S&P 500 Index, Audit Fees, Rent Extraction, Cost Recovery
Top Management Team Incentive Dispersion And Management Earnings Forecasts
Top management team incentive dispersion, incentive compensation, management earnings forecast, earnings forecast bias