' accounting information. We study companies' response to a one-month shortening of the statutory filing deadline and hypothesise … that companies using accounting to communicate financial information to outside capital providers will be timelier in … purposes. Our results indicate that companies producing accounting information for reporting to outside investors publish their …

, yet little is known about the role of the accounting profession in preparing and validating the financial statements of … employing a larger accounting firm. Given the dwindling number of private companies opting for audits, our findings contribute … to debates on the role of the accounting profession in enhancing private company financial reporting quality …