This study examines whether the CFO’s unconscious verbal mimicry of the CEO is associated with the company’s financial reporting quality. We measure verbal mimicry using Language Style Matching between the CEO and CFO (CEO-CFO LSM). We predict that high CEO-CFO LSM is associated with lower...

This thesis provides one of the first (to the author's knowledge, the first) micro-economic analyses of audit regulation and auditor liability. The analysis draws on insights from the economics and law literature that liability and regulation affect behaviour of individuals and organisations....

Recent studies have documented that auditor industry specialization is associated with higher audit fees for public firms in Australia, the U.S. and the U.K. This paper uses a unique dataset that consists of all audit engagements for the year 2004 to examine this issue in Belgium. We document...

We explore whether the use of a high-reputation auditor mitigates horizontal agency costs of tax avoidance associated with ownership conflicts in private firms. Using a high-reputation auditor may impact tax avoidance as follows. First, the auditor's own reputation concerns limit client tax...

In the following document we provide an extensive synthesis of the academic literature broadly related to reporting by auditors with respect to the issue of going-concern. Our intent is to provide information to the Public Company Oversight Board (PCAOB) that may prove to be useful in their...