This paper reviews the literature examining how costs of monitoring for, acquiring, and
analyzing firm disclosures–collectively,“disclosure processing costs”–affect investor …

We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …

Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

Financial reporting and disclosure are potentially important means for management to
communicate firm performance and governance to outside investors. We provide a …

The Securities and Exchange Commission, as a matter of policy, disclaims responsibility for
any private publication or statement by any of its employees. The views expressed herein …

The primary goal of this study is to evaluate the ability of the Cross-sectional Jones Model
and the Cross-sectional Modified Jones Model to detect earnings management vis-à-vis …

My paper presents a model to detect earnings management among firms experiencing
extreme financial performance, and compares the model's performance to that of …

Purpose The purpose of this paper is to empirically examine the relation between two
dimensions of auditor quality, namely, auditor industry specialization and auditor reputation …

The purpose of this study was to investigate when director interlocks affect corporate
behavior, and how much influence they exert, by studying the conditions under which their …

This study investigates the determinants of the length of time auditors require to complete
the audit--audit report lag (ARL). ARL can affect the timing of accounting disclosures, and …