Blar i Scientific articles på tidsskrift "Contemporary Accounting Research"
Viser treff 1-5 av 5
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China's Anti-Corruption Campaign and Financial Reporting Quality
(Journal article; Peer reviewed, 2020)We examine the impact of China's anti‐corruption campaign on firm‐level financial reporting quality (FRQ). As an important component of the anti‐corruption campaign, in October 2013, “Rule 18” was issued to prohibit party ... -
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams’ Industry Knowledge
(Peer reviewed; Journal article, 2022)We examine how the extent and distribution of industry knowledge within an audit team affectaudit outcomes. While prior research examining the role of auditors’industry knowledge focusesmainly on auditfirms, audit offices, ... -
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams’ Industry Knowledge
(Peer reviewed; Journal article, 2022)We examine how the extent and distribution of industry knowledge within an audit team affect audit outcomes. While prior research examining the role of auditors' industry knowledge focuses mainly on audit firms, audit ... -
Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing
(Journal article; Peer reviewed, 2018)Using a proprietary dataset consisting of all private firm audit engagements in 2000 from one Big 4 firm in Belgium, we investigate: (1) whether audit office industry scale is associated with a reduction of total, partner ... -
Private information and bank-loan pricing: The effectof upcoming corporate spinoffs
(Peer reviewed; Journal article, 2023)Corporate spinoffs are important events that are accompanied by valuation and credit-risk implications for the parent firm. Among other benefits, spinoffs can improve corporate focus and enhance valuation transparency. In ...