We explore potential effects of a new Public Accounting Oversight Board (PCAOB) rule that requires disclosure of the external audit partner's identity. By manipulating the presence or absence of audit partner disclosure (APD), we examine how investors might react to APD and the mechanism behind...

Discretionary disclosure refers to differences in the depth of disclosed items that managers can exercise in disclosing information because there are no specific requirements of the disclosure extent. This paper investigates discretionary disclosure levels in interim financial reports by...

This study investigates the voluntary disclosure of accounting ratios in the corporate annual reports of manufacturing firms in the Gulf Cooperation Council (GCC) and determines whether an association exists between voluntary disclosure and firm-specific characteristics namely, size,...

A firm makes several financial reporting and disclosure decisions in a short period of time. Seemingly unrelated decisions may be correlated because of stability in management traits or the continuation of a firm's accounting information system. We find that firms with greater deviations from...