This study investigates whether auditor quality and audit committee expertise are associated with improved financial disclosure timeliness as measured by the duration of a financial statement restatement's “dark period.” The restatement dark period represents the length of time between a...

This case requires students to apply accounting and ethical decision-making within the context of a potential land impairment decision. Students are required to research the relevant professional literature and provide appropriate FASB Codification references and IAS cites as they investigate...

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...