Gary Giroux

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

3

DOWNLOADS

2

CITATIONS
Rank 27,019

SSRN RANKINGS

Top 27,019

in Total Papers Citations

9

Scholarly Papers (3)

The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Journal of Business Finance & Accounting, Vol. 40, Issue 3-4, pp. 350-372, 2013
Number of pages: 23 Posted: 26 Apr 2013
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy
Downloads 2 (540,468)
Citation 9

Abstract:

 second‐tier auditors, Big 4 auditors, ex ante cost of equity capital, earnings response coefficients, financial reporting credibility

The Emergence of Second-Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

Journal of Business Finance and Accounting, Forthcoming
Posted: 17 Oct 2007 Last Revised: 10 Jan 2013
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Second-Tier auditors, Big N auditors, ex ante cost of equity capital, PEG ratio, earnings response coefficients, ERC, financial reporting credibility

2.

Changing Audit Risk Characteristics in the Public Client Market

Research in Accounting Regulation, Vol. 23, No. 2, 2011
Posted: 03 Jan 2012
Cory A. Cassell and Gary Giroux
University of Arkansas and Texas A&M University - Department of Accounting

Abstract:

Audit risk, Sarbanes-Oxley Act, Altman’s Z-score, Litigation risk

3.

The Effect of Corporate Governance on Auditor-Client Realignments

Auditing: A Journal of Practice & Theory 31 (2), 2012
Posted: 20 Dec 2006 Last Revised: 23 May 2012
University of Arkansas, Texas A&M University - Department of Accounting, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Nebraska at Lincoln - School of Accountancy

Abstract:

Corporate governance, Auditor-client realignments, Audit risk, Financial risk, Litigation risk, Earnings manipulation risk, Discretionary accruals, Sarbanes-Oxley Act of 2002