Honolulu, HI 96822
United States
University of Hawaii at Manoa
SSRN RANKINGS
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Earning management; Disclosure quality; Discretionary accruals
Disclosure quality; Earnings management
audit committee financial expertise, auditor independence, internal control weakness
Internal control weakness, Audit committee, Financial expertise, Auditor independence
Sarbanes-Oxley Act, Conservatism, Discretionary accruals
Earnings management, delisting rate, life expectancy, IPOs
Income smoothing, Earnings management, Job security
auditor reputation, auditor independence, auditor fee
Analysts' forecasts; Discretionary accruals; Forecast efficiency
Internal control weaknesses, Client risk management, Audit fee and audit opinion, Auditor resignation
Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals
Mutual funds, governance, fund performance, mutual fund flow, Morningstar
Mutual Funds, Governance, Performance
Audit quality, earnings management, seasoned equity offering
Andersen clients' auditor choices, audit committee size, audit committee independence, audit committee meetings, audit committee financial expertise, board size, board independence
audit, tax, auditor consulting, auditor independence, internal control weakness
Sarbanes Oxley Act , Corporate Governance, Earnings Management
CEO/CFO certification, firm size, quality of earnings, institutional holdings
institutions, languages, earnings management, accrual-based earnings management, real earnings management
Institutions, Languages, Earnings Management, Accrual-Based Earnings Management, Real Earnings Management
Sarbanes-Oxley Act, Earnings Management, Accounting Conservatism
audit committee, board of directors, co-option, discretionary accruals, independence, misstatements
political connection
Audit Committee, Accounting Expertise, Internal Control, Auditor Dismissal
audit committee, accounting expertise, audit quality, internal control, auditor dismissal
national culture, individualism, uncertainty avoidance, power distance, internal control material weakness
auditor industry specialization, national level industry specialist, city level industry specialist, credit rating, bond spread
earnings management, shareholder rights, insider ownership
Languages, linguistics, time encoding, future time reference, investment efficiency
Multiple Directorships, Directors' Attention, Cost of Borrowing, Bank Loan Contracting
Non-audit service, audit committee interlock, financial reporting quality, performance, auditor independence
Earnings management, Underwriter reputation, IPO firms, Internet bubble, Sarbanes-Oxley Act
Audit effort; Tax avoidance; Financial statement audit; Tax adjustments
COSO2013 internal control framework; noncompliance; internal controls; investor perceptions; regulatory scrutiny; accounting conservatism
Discretionary accruals, operating cash flows, SOX, litigious industries
Credit rating affirmations, Information content, Stock market reactions, Information uncertainty, Bond yield spread
Independent director, director attention, board monitoring, cost of equity capital
disclosure, managerial decision, risk management, real effects, signaling
Languages, tax avoidance, future time reference, linguistic relativity principle, informal institutions, cross-country studies
political risk, client risk management, audit fee, audit effort, going concern
Sarbanes-Oxley Act, discretionary accruals, regulatory spillover
CEO/CFO certification, earnings management, Sarbanes-Oxley Act, Canadian companies
CEO swear, firm size, earnings quality, institional holdings
COVID-19 Pandemic, Audit Quality, Modified Audit Opinion, Audit Adjustment, China
loan guarantee; accounting conservatism; information asymmetry; loan guarantees type
Pilot CEO; Risky hobby; Off-the-job activities; Stakeholder theory; Upper echelons theory
multiple directorships, audit committees, earnings management
Political Capital, Personal-Level Connections, Organizational-Level Connections, Stock Market Reponse
Audit Quality, Earning Management, Taiwan IPO Firms
Auditor Brand Name, Industry Specialization, Earnings Management
Blue Ribbon Committee (BRC), Sarbanes‐Oxley Act (SOX), audit committee alignment
EU 8th Directive on Company Law, audit committee, earnings management
Big 4 pricing, small firms, Sarbanes-Oxley Act, PCAOB AS2, PCAOB AS5, Great Recession
Ownership structure, real earnings management, largest shareholder, state control, managerial ownership
auditor industry specialization, national level industry specialist, city level industry specialist, analyst forecast accuracy, analyst forecast dispersion
auditor independence, earnings management, discretionary accruals, management discretion, mandatory auditor rotation
PCAOB Auditing Standard No. 5, audit fee, audit quality, internal control
material weaknesses, internal controls, remediation, Sarbanes-Oxley Act
analyst forecast inefficiency, operating cash flows, accruals
Auditor independence, auditor reputation, audit fee, non-audit fee
audit quality, industry specialization, earnings management, initial public offering
discretionary accruals, earnings valuation, information communication
disclosure; managerial decision; risk management; real effects; signaling
