Bethlehem, PA 18015
United States
Lehigh University
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Accounting conservatism; Conditional conservatism; Unconditional conservatism; Earnings persistence; Pricing multiples
board diversity, gender, financial performance, non-financial performance, corporate social responsibility, corporate governance
Trading volume reaction, earnings reconciliation, Form 20-F, IAS
Mergers and Acquisitions, Announcement Returns, Litigation Risk, Fairness Opinions, Corporate Governance
auditor reputation, shredded reputation, audit quality, discretionary accrual, accrual quality, capital markets
fairness opinion; goodwill impairment; mergers and acquisitions (M&As); disclosure
audit fee, peer group, information asymmetry, audit clients, Big 4; Chinese firms
eliminating the reconciliation, IFRS, cost of debt
Religion, political factor, Board of Directors, Diversity policy, Gender Diversity, Ethnicity Diversity, Executive Compensation
Board Composition, Board of Director Mechanisms, Agency Theory, Corporate Governance Theories, Corporate Financial Performance, Firm-level Governance Outcomes, Archival Data, Quantitative Data, Traditional Analysis (e.g. regression, ANOVA).
Critical Audit Matters (CAMs), trading volume, cross-listing, information asymmetry, audit quality
Audit Market Competition, Audit Fees; Audit Quality, Developing Economies
20-F reconciliation; cost of debt; U.S. cross listing; IFRS; U.S. GAAP
Sarbanes-Oxley Act, SOX Section 303, SOX Section 404, Internal Controls, Information Environment, Bid-Ask Spreads
Eliminating the reconciliation; IFRS; information asymmetry
Goodwill impairment; SFAS 142; Forecast accuracy; Forecast dispersion
value relevance, accounting information, firm characteristics, capital markets, emerging market, China
Internal Control, Earnings Informativeness, Sarbanes-Oxley, Section 404, Section 302
Earnings reconciliation, Trading volume reaction, Institutional ownership, First-time IFRS user
Audit Fees, Non-audit fees, Conservatism
Bid-ask spread, Information asymmetry, Transparency, Adverse selection, Government (State) ownership, Emerging market (China)
assurance effect, audit quality, auditor failure in China, domestic vs. international auditors, governmental penalties, insurance effect, market reactions, stock value
earnings reconciliation, IFRS, trading volume reaction
accounting disclosure, auditing, information precision, trading volume, price volatility, earnings management, price synchronicity, emerging market
Auditor independence, Audit opinion, Audit quality, Earnings management, Non-core operating income, Emerging market
Increased Disclosure, Cross-listing, Information Asymmetry, Cost of Capital, Firm Value
Internal Control, Earnings Response Coefficient, Section 404, Sarbanes-Oxley, Accelerated Filer
Trading volume reaction, Earnings reconciliation, Form 20-F, IAS
Non-Audit services, Auditor Independence, Earnings Response Coefficients
Environmental liabilities, Earnings response coefficients, Superfund sites, Cleanup costs
