Earnings management remains a popular topic of debate and discussion among investors,
regulators, analysts, and the public. One mechanism that might mitigate earnings …

This study presents a review of academic research on audit quality. We begin with a review
of existing definitions of audit quality and describe general frameworks for establishing audit …

The Sarbanes-Oxley Act mandates the disclosure of whether at least one member of the audit
committee is a financial expert. However, the final version of the rule adopted by the SEC …

Accrual‐based earnings is considered superior to cash flows. Accruals allow managers to
communicate their private and inside information and thereby improve the ability of earnings …

For stakeholders, such as investors and lenders, to appropriately assess a company’s financial
performance, the reported accounting earnings must closely reflect the economic reality …

We examine the association between the existence and the magnitude of a fraudulent event
that overstated earnings, non-fraudulent restatements of financial statements, and nine …

This study examines whether the impact of nonaudit fees on auditor independence is contingent
on auditor tenure. The results, based on a sample of 4,720 US firms for the years 2000 …

We examine auditor independence in the banking industry by analyzing the relation between
fees paid to auditors and the extent of earnings management through loan loss provisions (…

The adsorption and desorption characteristics on an advanced carbon sorbent for gases
present in the flue gas stream, including CO 2 , N 2 , O 2 , Ar, H 2 O vapor, and impurities NO …

While prior research has examined the relation between firm-level attributes and auditors'
decisions, there is little empirical evidence on whether managerial attributes are informative to …