Paul A. Griffin

University of California, Davis - Graduate School of Management

Professor of Management

3102 Gallahger Hall

Davis, CA 95616

United States

http://www.gsm.ucdavis.edu/griffin/

  • University of California, Davis - Graduate School of Management

    • Email
    • Tel: (530) 752-7372
    • Fax: (425) 799-4143
SCHOLARLY PAPERS

47

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18,867

SSRN CITATIONS

183

CROSSREF CITATIONS

185

Scholarly Papers (47)

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1.

Stock Price Response to News of Securities Fraud Litigation: Market Efficiency and the Slow Diffusion of Costly Information

Stanford Law and Economics Olin Working Paper No. 208
Number of pages: 59 Posted: 06 Dec 2000
Paul A. Griffin, Joseph Grundfest and Michael Perino
University of California, Davis - Graduate School of Management, Stanford Law School and St. John's University - School of Law
Downloads 2,641 (9,001)
Citation 16

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Securities class action litigation, stock market response, economic impact, Securities Law Reform, efficient market hypothesis

2.

The Relevance to Investors of Greenhouse Gas Emission Disclosures

UC Davis Graduate School of Management Research Paper No. 01-11
Number of pages: 60 Posted: 06 Jan 2011 Last Revised: 14 Apr 2015
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business
Downloads 2,093 (13,113)
Citation 37

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Greenhouse gas emissions, investor relevance, Canadian and U.S. disclosure regulations, event study.

3.

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

Downloads 1,588 (20,158)
Citation 3

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

Number of pages: 55 Posted: 14 Dec 2007 Last Revised: 04 Sep 2008
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business
Downloads 1,588 (19,805)
Citation 3

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Auditing, audit fees, corporate governance, Sarbanes-Oxley

Corporate Governance and Audit Fees: Evidence of Countervailing Relations

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 15 May 2008 Last Revised: 04 Sep 2008
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

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Auditing, audit fees, corporate governance, Sarbanes-Oxley

4.

The Effects of Auditor Dismissals and Resignations on Audit Fees: Evidence Based on Sec Disclosures Under Sarbanes-Oxley

Number of pages: 60 Posted: 21 Feb 2005
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Downloads 1,124 (33,607)
Citation 4

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Auditor dismissal, auditor resignation, audit fees, SEC disclosures, Sarbanes-Oxley

5.

An Economic Analysis of Auditor Independence for a Multi-Client, Multi-Service Public Accounting Firm

Number of pages: 33 Posted: 03 Sep 2009
Rick Antle, Paul A. Griffin, David Teece and Oliver E. Williamson
Yale School of Management, University of California, Davis - Graduate School of Management, Institute for Business Innovation and University of California, Berkeley - Business & Public Policy Group
Downloads 984 (40,844)
Citation 77

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auditor independence, economic analysis, public accounting firm

6.

Non‐Audit Fees and Auditor Independence: New Evidence Based on Going Concern Opinions for U.S. Companies Under Stress

Number of pages: 47 Posted: 06 Jan 2010
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Downloads 922 (44,444)
Citation 5

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Auditor independence, non-audit fees, fee ratio, going concern opinion, auditor

7.

A League of Their Own? Financial Analysts' Responses to Restatements and Corrective Disclosures

Downloads 775 (56,330)
Citation 16

A League of Their Own? Financial Analysts' Responses to Restatements and Corrective Disclosures

Number of pages: 47 Posted: 11 Oct 2002
Paul A. Griffin
University of California, Davis - Graduate School of Management
Downloads 775 (55,507)
Citation 16

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analysts' forecast, corrective disclosure, securities class action litigation

A League of Their Own? Financial Analysts' Responses to Restatements and Corrective Disclosures

Journal of Accounting, Auditing, & Finance, Forthcoming
Posted: 25 Jun 2003
Paul A. Griffin
University of California, Davis - Graduate School of Management

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analysts' forecast, corrective disclousre, restatement, securities class action litigation

8.

Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis

Downloads 675 (67,575)
Citation 5

Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis

UC Davis Graduate School of Management Research Paper No. 07-09
Number of pages: 37 Posted: 08 Feb 2009 Last Revised: 21 Jul 2009
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business
Downloads 675 (66,626)
Citation 7

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Audit fees, Free cash flow hypothesis, Agency problems

Agency Problems and Audit Fees: Further Tests of the Free Cash Flow Hypothesis

Accounting and Finance, UC Davis Graduate School of Management Research Paper No. 19-09
Posted: 13 Sep 2009
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

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Audit fees, Free cash flow hypothesis, Agency problems

9.

Security Analyst Superiority Relative to Univariate Time-Series Models in Forecasting Quarterly Earnings

Journal of Accounting & Economics (JAE), Vol. 9, No. 1, 1987
Number of pages: 27 Posted: 18 Apr 2008
Lawrence D. Brown, Robert Hagerman, Paul A. Griffin and Mark Zmijewski
Temple University - Department of Accounting, SUNY at Buffalo - School of Management, University of California, Davis - Graduate School of Management and University of Chicago - Accounting
Downloads 631 (73,633)
Citation 17

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10.

When Does Insider Selling Support a 'Strong Inference' of Fraud?

Stanford Law and Economics Olin Working Paper No. 234
Number of pages: 75 Posted: 26 Mar 2002
Paul A. Griffin and Joseph Grundfest
University of California, Davis - Graduate School of Management and Stanford Law School
Downloads 593 (79,469)
Citation 1

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11.

Governance Regulatory Changes, IFRS Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence

Number of pages: 39 Posted: 15 Feb 2008 Last Revised: 11 Jan 2009
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business
Downloads 585 (80,799)
Citation 3

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Audit fees, auditor independence, governance regulations, International Financial

12.

Do Investors Care About Auditor Dismissals and Resignations? What Drives the Response?

Downloads 575 (82,572)
Citation 6

Do Investors Care About Auditor Dismissals and Resignations? What Drives the Response?

UC Davis Graduate School of Management Research Paper No. 03-10
Number of pages: 31 Posted: 30 Dec 2007 Last Revised: 09 Feb 2010
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Downloads 575 (81,594)
Citation 6

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dismissal, resignation, investor response, event study, Form 8-K report, Item 4.01 changes in registrant’s certifying accountant

Do Investors Care About Auditor Dismissals and Resignations? What Drives the Response?

Auditing: A Journal of Practice & Theory, Forthcoming, UC Davis Graduate School of Management Research Paper
Posted: 02 Jul 2010
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance

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Dismissal, resignation, investor response, economic fundamentals, event study, Form 8-K, Item 4.01 changes in registrant’s certifying accountant

13.

Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence

Downloads 535 (90,441)
Citation 1

Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence

UC Davis Graduate School of Management Research Paper No. 08-09
Number of pages: 44 Posted: 17 Dec 2008 Last Revised: 20 Dec 2009
Paul A. Griffin and Ning Zhu
University of California, Davis - Graduate School of Management and China Academy of Financial Research (CAFR)
Downloads 535 (89,447)
Citation 1

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Stock buybacks, stock options, accounting rules, corporate governance, agency costs, management compensation, market reaction

Accounting Rules? Stock Buybacks and Stock Options: Additional Evidence

Journal of Contemporary Accounting & Economics (JCAE), Vol. 6, No. 1, pp. 1-17, June 2010, UC Davis Graduate School of Management Research Paper
Posted: 02 Jul 2010
Paul A. Griffin and Ning Zhu
University of California, Davis - Graduate School of Management and China Academy of Financial Research (CAFR)

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Stock buybacks, stock options, unclear accounting rules, corporate governance, agency costs, management compensation, managerial opportunism, market reaction

14.

Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures

UC Davis Graduate School of Management Research Paper No. 06-12
Number of pages: 65 Posted: 03 Oct 2010 Last Revised: 21 Jun 2012
Paul A. Griffin, David H. Lont and Kate McClune
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and University of Otago
Downloads 480 (103,225)
Citation 3

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Insider trading, Debt covenant violation disclosure, SEC regulation, Insider trading enforcement, Event study

15.

Materiality as a Double-Edged Sword: Real effects of SASB Sustainability Topics

Number of pages: 55 Posted: 18 Jan 2023 Last Revised: 13 Nov 2023
Max Goettsche, Paul A. Griffin, Florian Habermann, Frank Schiemann and Theresa Spandel
Catholic University of Eichstaett-Ingolstadt, University of California, Davis - Graduate School of Management, Catholic University of Eichstaett-Ingolstadt - Ingolstadt School of Management, University of Bamberg and University of Hamburg - Faculty of Business, Economics, and Social Sciences
Downloads 473 (105,013)

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Event study, SASB, materiality map, real effects, sustainability disclosure, sustainability incidents.

16.

An Evaluation of Alternative Proxies for the Market's Assessment of Unexpected Earnings

Journal of Accounting & Economics, Vol. 9, No. 2, 1987
Number of pages: 35 Posted: 18 Apr 2008
Lawrence D. Brown, Robert Hagerman, Paul A. Griffin and Mark Zmijewski
Temple University - Department of Accounting, SUNY at Buffalo - School of Management, University of California, Davis - Graduate School of Management and University of Chicago - Accounting
Downloads 466 (106,905)
Citation 20

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17.

Auditor Fees Around Dismissals and Resignations: Additional Evidence

Number of pages: 50 Posted: 29 Apr 2008
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Downloads 372 (138,615)
Citation 3

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Dismissals, Resignations, Audit fees, Incumbent auditor fee adjustments

18.

Weathering the Weather: Does Extreme Weather Affect the Cost of an Audit?

Number of pages: 59 Posted: 11 Mar 2021 Last Revised: 15 Jul 2023
Paul A. Griffin, Zhe (Michael) Guo and Estelle Sun
University of California, Davis - Graduate School of Management, Fordham University - Gabelli School of Business and Boston University - Questrom School of Business
Downloads 348 (149,528)

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Audit cost, audit risk, audit effort, extreme weather, audit fees, metropolitan statistical area

19.

Are All Individual Investors Created Equal? Evidence from Individual Investor Trading Around Securities Litigation Events

Number of pages: 40 Posted: 10 Jun 2005
Paul A. Griffin and Ning Zhu
University of California, Davis - Graduate School of Management and China Academy of Financial Research (CAFR)
Downloads 326 (159,964)
Citation 2

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Individual investor behavior, accounting fraud, securities litigation damages, class period trading, investor informedness

20.

Taking the Oath: Investor Response to Sec Certification

Number of pages: 52 Posted: 07 Feb 2004
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Downloads 294 (178,288)
Citation 2

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Securities and Exchange Commission, SEC certification, Sarbanes-Oxley, stock market response, securities regulation

21.

Price Discovery in the Corporate Bond Market: The Informational Role of Short Interest

2012 Financial Markets & Corporate Governance Conference
Number of pages: 61 Posted: 06 Nov 2011 Last Revised: 20 Mar 2012
Paul A. Griffin and Hyun A. Hong
University of California, Davis - Graduate School of Management and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management
Downloads 286 (183,500)
Citation 1

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Short interest, corporate bonds, excess bond returns, Regulation SHO, price discovery, earnings announcements

22.

The Effects of Extreme Temperature Heat Spells on Financial Performance

Number of pages: 53 Posted: 17 Aug 2022 Last Revised: 15 Jul 2023
Paul A. Griffin, David H. Lont and Martien Jan Peter Lubberink
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law
Downloads 285 (184,787)
Citation 1

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Extreme temperature, sales performance, profit margin, nonlinear impact, excess stock return, unlisted firms, heat spell response function

23.

Enforcement and Disclosure Under Regulation FD: An Empirical Analysis

Downloads 283 (185,427)

Enforcement and Disclosure Under Regulation FD: An Empirical Analysis

UC Davis Graduate School of Management Research Paper No. 05-10
Number of pages: 37 Posted: 25 Mar 2010 Last Revised: 01 Oct 2010
Paul A. Griffin, David H. Lont and Benjamin Segal
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Fordham University
Downloads 283 (184,427)

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Regulation FD, Enforcement action, Untimely FD disclosure, Event study

Enforcement and Disclosure under Regulation FD: An Empirical Analysis

Accounting & Finance, Forthcoming
Posted: 23 Sep 2011
Paul A. Griffin, David H. Lont and Benjamin Segal
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Fordham University

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Regulation FD, Enforcement Action, Untimely FD Disclosure, Late SEC Filing, Event Study

24.

Game Changer? The Impact of the VW Emission Cheating Scandal on the Co-Integration of Large Automakers’ Securities

Number of pages: 38 Posted: 15 Sep 2016
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Downloads 278 (188,816)

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Keywords. Market co-integration, informational cascade, credit default swap, equity return, market disruption

25.

How Will the Billions of 'Free' Climate Change Allowances Under Cap-and-Trade Affect U.S. Companies’ Balance Sheets?

UC Davis Graduate School of Management Research Paper No. 06-10
Number of pages: 30 Posted: 08 May 2010 Last Revised: 28 Jul 2010
Paul A. Griffin
University of California, Davis - Graduate School of Management
Downloads 277 (189,497)

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Cap-and-trade, emission accounting, free climate change allowances, greenhouse gas emissions, emission allowances and S&P 500 companies, American Clean Energy and Security Act of 2009

26.

Troublesome Tidings? Investors’ Response to a Wells Notice

Number of pages: 36 Posted: 17 Apr 2011
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business
Downloads 210 (248,034)
Citation 4

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Wells Notice, Securities and Exchange Commission, Investor Response, Disclosure Regulation, Event Study

27.

Threatened by Wildfires: What Do Firms Disclose in Their 10-Ks?

Number of pages: 52 Posted: 19 Oct 2020 Last Revised: 02 Jun 2021
Paul A. Griffin, Yijing Jiang and Estelle Sun
University of California, Davis - Graduate School of Management, Boston University - Questrom School of Business and Boston University - Questrom School of Business
Downloads 207 (251,238)
Citation 2

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Wildfire risk, wildfire exposure, 10-K disclosure, determinants of wildfire disclosure

28.

Clarification or Confusion: A Textual Analysis of ASC 842 Lease Transition Disclosures

Forthcoming in European Accounting Review
Number of pages: 66 Posted: 08 Aug 2022 Last Revised: 05 Aug 2023
Luminita Enache, Paul A. Griffin and Rucsandra Moldovan
University of Calgary, University of California, Davis - Graduate School of Management and John Molson School of Business, Concordia University
Downloads 175 (293,295)
Citation 1

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ASC 842, latent Dirichlet allocation, new lease standard, transition disclosures, technical language

29.

Environmental Performance and Analyst Information Processing Costs

Journal of Corporate Finance, Forthcoming
Number of pages: 48 Posted: 03 Sep 2016 Last Revised: 20 Jun 2019
Paul A. Griffin, Thaddeus Neururer and Estelle Sun
University of California, Davis - Graduate School of Management, University of Akron - The George W. Daverio School of Accountancy and Boston University - Questrom School of Business
Downloads 160 (315,018)

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analyst earnings forecasts, analyst processing costs, environmental strengths and concerns, cost of socially responsible investing

30.

Mandatory Disclosure and Acquisition: Evidence From Material Contract Redactions

Number of pages: 55 Posted: 11 Dec 2022
Paul A. Griffin, Hyun A. Hong, Kyungran Lee and Jiwoo Ryou
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, HKU Business School, The University of Hong Kong and West Virginia University
Downloads 136 (359,220)

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Mandatory disclosure, Proprietary information, Confidential treatment, Material contract redaction, Acquisition likelihood, Merger surplus

31.

Shorting Activity and Stock Return Predictability: Evidence From a Mandatory Disclosure Shock

Number of pages: 54 Posted: 07 Jun 2021
Paul A. Griffin, Hyun A. Hong, Ivalina Kalcheva and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas at San Antonio - Department of Finance and Simon Fraser University
Downloads 70 (558,039)

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Shorting activity; Equity lending market; Stock return predictability; Mandatory disclosure shock; IFRS.

32.

Carbon Tech versus the Accounting Profession: The Race for Leadership

Number of pages: 26 Posted: 17 Nov 2023
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business
Downloads 20 (880,532)

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Carbon Tech, emissions measurement, carbon accounting, carbon management

33.

Shareholder Activism on Climate Change: Evolution, Determinants, and Consequences

https://link.springer.com/article/10.1007/s10551-023-05486-x
Posted: 24 Jul 2023 Last Revised: 25 Oct 2023
Ivan Diaz-Rainey, Paul A. Griffin, David H. Lont, Antonio Mateo-Márquez and Constancio Zamora-Ramírez
Department of Accounting, Finance and Economics, Griffith Business School, Griffith University, University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance, University of Sevilla and University of Seville

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Climate action, shareholder proposals, ethical shareholders, market response

34.

The Curious Case of Canadian Corporate Emissions Valuation

British Accounting Review, Vol. 53, No. 1, 2021
Posted: 15 Mar 2021
Paul A. Griffin, David H. Lont and Carol Pomare
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Mount Allison University - Ron Joyce Center for Business Studies

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Canadian greenhouse gas emissions, Carbon Disclosure Project, emissions valuation, emissions intensity, decarbonization

35.

The dark side of CEO social capital: Evidence from real earnings management and future operating performance

Journal of Corporate Finance, forthcoming. https://doi.org/10.1016/j.jcorpfin.2021.101920
Posted: 09 Mar 2021
Paul A. Griffin, Hyun A. Hong, Yun Liu and Jiwoo Ryou
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Claremont Colleges - Keck Graduate Institute and West Virginia University

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Network size, CEO social capital, Real earnings management. Future operating performance

36.

Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures

doi: 10.1111/abac.12217
Posted: 09 Mar 2021
Paul A. Griffin, David H. Lont and Kurt Purdon
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and University of Otago

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Debt covenant violation disclosure, creditor control rights, return comovement, stock returns, bond returns.

37.

Price Discovery in the CDS Market: The Informational Role of Equity Short Interest

Review of Accounting Studies, 2016
Posted: 11 Jun 2016
Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and Simon Fraser University

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Equity short interest, Credit default swaps, Credit spreads, Lagged price discovery

38.

Commentaries on Big Data's Importance for Accounting and Auditing

Accounting Horizons, Vol. 29, No. 2, 2015, Northeastern U. D’Amore-McKim School of Business Research Paper No. 2679099
Posted: 25 Oct 2015
Paul A. Griffin and Arnold Wright
University of California, Davis - Graduate School of Management and Northeastern University - Accounting Group

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Big Data, Accounting and auditing

39.

Science and the Stock Market: Investors’ Recognition of Unburnable Carbon

Science and the stock market: Investors' recognition of unburnable carbon, Energy Economics, Volume 52, Part A, December 2015, Pages 1-12, ISSN 0140-9883, DOI: 10.1016/j.eneco.2015.08.028
Posted: 02 Dec 2013 Last Revised: 22 Oct 2015
Paul A. Griffin, Amy Jaffe, David H. Lont and Rosa Dominguez-Faus
University of California, Davis - Graduate School of Management, University of California, Davis, University of Otago - Department of Accountancy and Finance and University of California, Davis

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U.S. energy companies; Unburnable carbon; Stranded assets; Nature journal; Media attention; Event study

40.

Strange Bedfellows? - Voluntary CSR Disclosure and Politics

Accounting and Finance 53 (2013) 867–903. doi: 10.1111/acfi.12033
Posted: 31 Oct 2012 Last Revised: 24 Oct 2015
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business

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corporate social responsibility, voluntary disclosure, stock market response, corporate political contributions, political action committees, presidential voting

41.

Supply Chain Sustainability: Evidence on Conflict Minerals

Pacific Accounting Review DOI: 10.1108/PAR-04-2013-0023
Posted: 17 Aug 2012 Last Revised: 15 May 2014
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

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Supply chain sustainability, Conflict minerals, Dodd-Frank Reform Act, Section 1502, Off-balance sheet assets and liabilities

42.

Going Green: Market Reaction to CSR Newswire Releases

Journal of Accounting and Public Policy, Vol. 32, No. 2, 2013
Posted: 30 Jan 2012 Last Revised: 24 Oct 2015
Paul A. Griffin and Estelle Sun
University of California, Davis - Graduate School of Management and Boston University - Questrom School of Business

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Climate change voluntary disclosure, CSR newswire service, greenhouse gas emission information, event study, Fama-French model

43.

Audit Fees Around Dismissals and Resignations: Additional Evidence

Journal of Contemporary Accounting & Economics, Forthcoming
Posted: 23 Sep 2011
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance

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Dismissals, Resignations, Audit Fees, Incumbent Auditor Fee Adjustments, Event Study

44.

Governance Regulatory Changes, International Financial Reporting Standards Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence

Accounting and Finance, 2009
Posted: 16 Jul 2009
Paul A. Griffin, David H. Lont and Estelle Sun
University of California, Davis - Graduate School of Management, University of Otago - Department of Accountancy and Finance and Boston University - Questrom School of Business

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Audit fees, Auditor independence, Governance regulations, International Financial Reporting Standards, Non-audit fees, NZ IFRS, Sarbanes–Oxley Act

45.

An Analysis of Audit Fees Following the Passage of Sarbanes-Oxley

Asia-Pacific Journal of Accounting and Economics, Forthcoming
Posted: 16 May 2007
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance

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Sarbanes-Oxley, audit fees, SEC certification, section 404, internal control

46.

Taking the Oath: Investor Response to SEC Certification Under Sarbanes-Oxley

Contemporary Journal of Accounting and Economics, Vol. 1, pp. 27-63, 2005
Posted: 15 Oct 2004
Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance

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Securities and Exchange Commission, SEC certification, Sarbanes-Oxley, stock market response, securities regulation

47.

Got Information? Investor Response to Form 10-K and Form 10-Q Edgar Filings

Review of Accounting Studies, Forthcoming
Posted: 21 May 2003
Paul A. Griffin
University of California, Davis - Graduate School of Management

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Securities and Exchange Commission, EDGAR, Form 10-K and Form 10-Q filing, stock market response, securities regulation