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The debt-contracting value of accounting numbers and financial covenant renegotiation

Dou, Yiwei - In: Management science : journal of the Institute for … 66 (2020) 3, pp. 1124-1148

Persistent link: https://www.econbiz.de/10012234559

The effect of financial reporting quality on corporate investment efficiency : evidence from the adoption of SFAS No. 123R

Dou, Yiwei; Wong, M. H. Franco; Xin, Baohua - In: Management science : journal of the Institute for … 65 (2019) 5, pp. 2249-2266

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The effect of audit firm internal inspections on auditor effort and financial reporting quality

Aobdia, Daniel; Petacchi, Reining C. - In: The accounting review : a publication of the American … 98 (2023) 5, pp. 1-29

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Regulatory oversight and auditor market share

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Audit Firm Internal Governance, Auditor Behavior, and Financial Reporting Quality

Aobdia, Daniel - 2020

Using proprietary PCAOB data on audit firms' internal inspection programs, we study the effect of audit firm internal governance on auditor behavior and financial reporting quality. Internal inspection programs are an important quality control mechanism within large audit firms. We find that...

Persistent link: https://www.econbiz.de/10012848620