Saunders College of Business
Rochester Institute of Technology
Rochester, NY 14623
United States
Earnings management, Discretionary accruals, Audit fees, Auditor resignations, Client risk management
Regulation Fair Disclosure, Herding Behavior, Earnings Forecasts, Corporate Disclosures
Governmental Sanctions; Accruals; Audit Quality
securities class action litigation, corporate lawsuits, tax avoidance
Deposit Insurance, Accounting Discretion, Conservatism, Loan Loss Provision, Emergency Economic Stabilization Act
balance sheet, classification shifting, working capital, non-articulation
corporate environmental responsibility; environmental disclosure; firm risk; corporate governance
institutional shareholders; political ideology; environmental disclosure; environmental committee; green innovation
Textual Risk Disclosure, Audit Fee, Risk Management, Text Mining
Institutions, Returns, Turnover, Volatility, Emerging Markets