Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Nicholas Hallman"'
Publikováno v:
Contemporary Accounting Research, 39(2), 947-981. Wiley
We examine how audit partners' geographic proximity to clients affects audit quality. We use hand-collected data to show that approximately half of audit partners are assigned to clients headquartered more than 100 km away from the partners' home loc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::acceefa7bb68851030b0e415e3611be6
https://doi.org/10.1111/1911-3846.12744
https://doi.org/10.1111/1911-3846.12744
Publikováno v:
Contemporary Accounting Research. 39:234-270
Literature to date reveals relatively little about the role of expertise in auditor selection beyond basic preferences for Big 4 and industry specialist auditors. We hypothesize that audit committees whose members have no Big 4 auditing experience ar
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3674cc23d8115e9ec3280d90c1e043d4
https://doi.org/10.1111/1911-3846.12736
https://doi.org/10.1111/1911-3846.12736
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b6d5939bb8dd1a496477623ff16a46f6
https://doi.org/10.2139/ssrn.4085788
https://doi.org/10.2139/ssrn.4085788
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:43-70
SUMMARY Recent research suggests that insiders of distressed firms, fearing legal jeopardy, pressure auditors not to issue going concern opinions (GCOs) for periods in which they undertake abnormally large sales of their shares. We propose and evalua
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1f1718f594858a9c265d49eda10fc5e6
https://doi.org/10.2308/ajpt-52592
https://doi.org/10.2308/ajpt-52592
Publikováno v:
Review of Accounting Studies.
We study the effects of analyst coverage on syndicated lending. We hypothesize that analyst research alleviates information asymmetries between lead arrangers and participant lenders within a syndicate, increasing the participants’ credit supply an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::82a96a87621dba2a887dd7a7f5503cfe
https://doi.org/10.1007/s11142-022-09670-8
https://doi.org/10.1007/s11142-022-09670-8
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f113e0c0f2a67c563960616c19bf680e
https://doi.org/10.2139/ssrn.4085798
https://doi.org/10.2139/ssrn.4085798
Autor:
Inder K. Khurana, Nicholas Hallman
Publikováno v:
Accounting Horizons. 29:943-967
SYNOPSIS We examine the decision relevance of a commonly suggested adjustment to how state governments report governmental pension liabilities by recalculating such pension liabilities using the return on a portfolio of high-quality municipal bonds a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e39784cb2b6c58e4efc40ea849725525
https://doi.org/10.2308/acch-51213
https://doi.org/10.2308/acch-51213
Publikováno v:
SSRN Electronic Journal.
We investigate whether non-GAAP reporting results in less conservative auditor materiality judgments, as measured by auditors’ determination of quantitative materiality thresholds. Using a sample of audit reports for Premium Listed companies on the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0cd5584a6aa8910a1175af1450237c6c
https://doi.org/10.2139/ssrn.3018823
https://doi.org/10.2139/ssrn.3018823
Publikováno v:
SSRN Electronic Journal.
Prior research provides mixed evidence on whether competition among auditors impairs or improves audit quality. An impediment to this stream of research is the inability to directly observe the audit engagement bidding process. In this study, we deve
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c94e366f56520bc6e5ed3466aa4e395
https://doi.org/10.2139/ssrn.3124722
https://doi.org/10.2139/ssrn.3124722
Publikováno v:
Journal of Accounting and Economics. 68:101234
Audit firms are organized as collections of geographically decentralized offices. Decentralization allows for increased proximity between offices and clients, improving the efficiency of auditors' interactions with client personnel. Yet decentralizat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4046da471735781db91508a21675cbb7
https://doi.org/10.1016/j.jacceco.2019.101234
https://doi.org/10.1016/j.jacceco.2019.101234