One UTSA Circle
San Antonio, TX 78249
United States
The University of Texas at San Antonio
Common ownership, audit pricing, long-term and transient institutional investors, SEC
Clawback, Executive Compensation, Governance
Strategic alliances, shared auditors, relational risk, non-audit services
Executive compensation recovery (clawback), institutional investors, transient/dedicated institutions, information asymmetry, long-term orientation. JEL: G23
PCAOB international inspections, US companies' exports, trade credit financing
Clawback adoptions, actual improvement in financial reporting quality, management earnings forecasts
Accounting estimation intensity; auditor estimation expertise; managerial bias in estimates.
client corruption culture, audit quality, competitive position of incumbent auditor, discretionary accruals, financial misstatements, internal control audit opinion shopping
client cyber-breach, local audit office, reputational consequences
Initial PCAOB inspections, regulatory scrutiny, Big 4 auditors, non-Big 4 auditors
Sales growth, CEO compensation, CEO power, Corporate governance, India
DOJ/KPMG deferred prosecution agreement; reputational loss; audit fees; client gains/losses; audit quality; Big 4 firms
Big 4 Firms, Audit Fee Competition, Audit Quality, PCAOB
U.S.-Listed Foreign Companies, Big N Auditor, Pcaob, Outsourcing, Audit Fees, Quality of Audited Earnings
greenhouse house emissions, corporate social responsibility, greenwashing, firm value
Big 4; industry specialization; non-specialist clients; PCAOB risk-based inspections; audit effort; earnings quality
Nonaudit fees; SOX 404 audit opinions; Auditor independence; Engagement risk; Ambiguity in AS2.
Big N audit firm mergers; audit quality; overlapping office; office size
SOX 404 audit, internal control
PCAOB, Big 4 auditors, Local audit markets, Spatial competition
US-listed foreign companies, Big N auditor, PCAOB, outsourcing, audit fees, quality of audited earnings
Clawback adoptions, equity incentives, insider sales, fraud risk
Governmental financial reporting, balanced budget, interperiod equity
Materiality, Government auditing
Auditor resignations vs. Dismissals, Market liquidity, Trading activity
Market Microstructure; Unproved Reserves; Information asymmetry; U.S.-Canada Differences
Government finance, Event methodology
Government rating change announcements, Seasoned bond prices
Governments, tax effort, fiscal stress
Government capital markets, Accounting, Review
Government borrowing costs, differential impact of accounting information, rating categories
governmental credit risk, short-term debt
Unfunded pension obligations, Municipal bond ratings
MFOA Certificate of Conformance, Governmental Borrowing costs
Governmental financial reporting, Managing the numbers
State audit budgets, Determinants
R&D accounting, information asymmetry, ex post effects of accounting standards
governmental accounting, financial condition, valuing housing
government accounting, Interperiod equity, adjustment speed toward norms
Alternative accounting measures, Municipal financial distress prediction
Alternative valuation bases, reserve-based valuation data, bid/ask spreads
Single audit act, internal controls, government audits
Governmental borrowing costs, Voluntary gaap compliance, financial disclosure
government pensions, debt equivalence, sesoned bond prices
Governmental pensions, underfunding, incentives
State audit budgets, Credit risk, market assessments
governmental pension underfunding, pension ratios, correlates for underfunding
State regulation of accounting practices, borrowing costs
Governmental audit procurement practices, internal controls, compliance, seasoned bond prices
Governmental Financial Reporting, Bond Ratings, flow of financial resources
Governmental annual reports, bond markets, secondary market prices
municipal financial reporting, dollar accountability, full accountability
State and local government pensions, underfunding, projected vs. underfunded liabilities
Municipal financial reporting, Tiebout hypothesis
state and municipal pensions, borrowing costs
Municipal financial reporting, bond rating chages
PCAOB censure; switching risk; audit fees; Big 4 audit quality
accounting conservatism, dual-class share structure firms, managerial entrenchment, shareholder rights
Tax avoidance, Religiosity
Market concentration, Audit quality, Earnings management
Social network, Earnings management, SOX, CEO, CFO
Litigation Risk, Abnormal Accruals, Auditor Incentives
CEO Equity Incentives, Information Quality, Cost of Equity Capital
Litigation reform, Accounting Discretion, Cost of equity capital
Audit quality, Going concern audit opinions, Earnings management, Cost of equity
Audit firm tenure, Perceived audit quality, Cost of equity capital
Litigation risk, Earnings quality, Investor protection, Cross-border analysis
Rules vs. Principles, Implementation Guidance, Opportunistic Reporting, Value Relevance, Impairment Loss (write-down)
Auditor fees, Financial reporting credibility, Big Five audits, Corporate governance
fundamentals, bond market, ex ante returns, expected future earnings
nuclear decommissioning costs, unfunded obligations, liability equivalence
fixation, research & development, reported earnings
analyst behavior, market mispricing, US multinationals, foreign earnings
financial reporting credibility, Big Four vs. non-Big Four audits, ex ante cost of equity capital, corporate governance
