Intro -- Half Title -- Series Information -- Title Page -- Copyright Page -- Dedication -- Contents -- List of illustrations -- Acknowledgments -- List of abbreviations -- About the authors -- Part I -- 1 Introduction and overview -- Notes -- References -- Appendix 1.1 List of journals searched...

We investigate whether firms time their decisions to make changes in accounting estimates (CAEs) in consideration of their earnings benchmarks. Using CAE data from 2006-2018, we find that 28.1 percent of income-increasing CAEs are implemented in quarters where pre-CAE earnings are below a...

This study investigates the market's reaction to companies hiring accounting and finance officers directly from their external audit firms - the auditor to - client hiring practice referred to as the ‘‘revolving door.'' The Sarbanes-Oxley Act (SOX) eliminated this hiring practice, reflecting...