In this study, we investigate the financial reporting behavior of chief financial officers (CFOs) with prior audit experience. Our tests indicate that, on average, CFOs who were former auditors report less aggressively than CFOs without prior audit experience. Thus, the mindset that auditors...

Commonly examined attributes of audit quality in international markets include accounting firm size (proxied for by Big 4 membership) and industry expertise, which is highly correlated with accounting firm size. In this study, we focus on an important but often overlooked sector of the...

Prior research documents improvements in pre-acquisition outcomes when acquirer and target firms engage the same audit firm to perform their financial statement audits before the acquisition. In contrast to prior studies, we examine whether the advantages of engaging a common auditor prior to an...