Fox School of Business & Management
1801 Liacorous Walk
Philadelphia, PA 19122
Temple University - Department of Accounting
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industry specialization, discretionary accruals, earnings response coefficient, audit quality
Audit Committee, Financial Expert, Litigation Risk, Corporate Governance
SOX 404 Costs, Internal Control, Material Weaknesses
Former Auditors, CFOs, Earnings Management, Accruals
Quarterly Earnings, Earnings Management, Audit Committee
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SOX Section 206, Affiliated Hire, Audit Quality, Earnings Response Coefficient
Voluntary Disclosure, Review Reports, Litigation Risk
File name: ijau.
Auditor Reputation, Auditor Change, Arthur Andersen, Enron, Corporate Governance
File name: j-1123.
Nonprofit, auditor reputation, donations, revenues
Client Influence, Bargaining Power, Auditor Change, Auditor Independence, Independence Risk
Cross listing; Foreign auditors; PCAOB; Joint inspections; Sarbanes-Oxley Act
Internal Control Weaknesses; SOX 302; SOX 404; IPO Underpricing
Audit fee, AS5, Audit Quality, PCAOB, SOX 404
Auditor Switching, Audit Opinion, Auditor Change, Simultaneous Equations
Material Weakness, Sarbanes-Oxley Section 404, Director Election, Shareholder Voting, Restatement
Arthur Andersen, Auditor Change, Going-Concern Opinion, Conservatism
Shareholder Ratification, Auditor Selection
Andersen, Enron, auditor reputation, assurance, insurance, investor losses, market value, abnormal returns
going concern reports, client screening, litigation risk, auditors' legal liability
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