Mary W. Sullivan

affiliation not provided to SSRN

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Auditor Capacity Stress and Audit Quality: Market-Based Evidence from Andersen's Indictment

Number of pages: 55 Posted: 13 Feb 2008
Stephen C. Hansen, Krishna R. Kumar and Mary W. Sullivan
University of Southern Maine - School of Business, George Washington University and affiliation not provided to SSRN
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Abstract:

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audit quality, Arthur Andersen failure, auditor capacity stress, earnings response coefficients, recovery, successor auditors