SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

The rising prominence of fair values and other estimates (FVOEs) to financial reporting
increases their significance to the audit. Based on inspections that report numerous …

Research documents significant management bias and opportunism around the
discretionary inputs of audited complex estimates, including fair value measurements …

As part of the Tax Cuts and Jobs Act (TCJA), the US Congress repealed a long‐standing
exception that allowed companies to deduct executives' qualified performance‐based …

In this study, we exploit the unique reporting requirements for employee stock options to
provide large sample evidence on the accuracy of footnote disclosures related to a specific …

We exploit a December 22, 2017 law change to examine the relation between corporate
taxes and executive compensation. The so-called “Tax Cuts and Jobs Act”(TCJA) repealed a …

This study examines whether religiosity is associated with the valuation multiples investors
assign to fair-valued assets that are susceptible to managerial bias. Using a sample of US …

This study examines the risk relevance of recognized versus disclosed finance leases in
Japan. More specifically, this study investigates whether and why equity investors treat …

In the literature, the integration of the cash and risk effects of executive compensation into
company valuation is discussed only marginally. This paper addresses the question of how …

While not explicitly stated, many tax avoidance studies seek to investigate tax avoidance that
is the result of firms' deliberate actions. However, measures of firms' tax avoidance can also …