A framework for developing a multi-course undergraduate research project is presented, which (1) allows students to connect coursework learning with real company data, (2) engages students in relevant critical analysis, and (3) provides meaningful, content-rich learning assessment data that can...

Purpose – This paper aims to provide evidence on the hypothesis that auditors differ in how they constrain discretionary accruals (DAs) of their clients. The paper seeks to analyze changes in DAs for clients of Laventhol and Horwath associated with the appointment of a successor auditor....

Purpose – This paper aims to provide evidence on the hypothesis that auditors differ in how they constrain discretionary accruals (DAs) of their clients. The paper seeks to analyze changes in DAs for clients of Laventhol and Horwath associated with the appointment of a successor auditor....