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Do Auditors Respond To Changes In Clients’ Analyst Coverage? Evidence From A Natural Experiment, Mohammad Alkhamees
Do Auditors Respond To Changes In Clients’ Analyst Coverage? Evidence From A Natural Experiment, Mohammad Alkhamees
USF Tampa Graduate Theses and Dissertations
Prior research has established that analysts serve as an important monitor of managementand improve the quality of firms’ financial reporting. In this study, I utilize the natural experiment resulting from the mergers and closures of brokerage houses, to examine whether this exogenous change in firms’ information environment impacts the audit process. Specifically, I examine whether reductions in analyst coverage have an effect on auditor effort proxied by audit fees and audit report lag, as well as financial reporting quality, measured by future restatements. I find that client firms pay significantly higher audit fees following an exogenous reduction in analyst coverage …
Are All Pictures Worth 1,000 Words? An Investigation Of Fit Between Graph Type And Performance On Accounting Data Analytics Tasks, Shawn Paul Granitto
Are All Pictures Worth 1,000 Words? An Investigation Of Fit Between Graph Type And Performance On Accounting Data Analytics Tasks, Shawn Paul Granitto
USF Tampa Graduate Theses and Dissertations
The usefulness of accounting data is directly dependent on the presentation and interpretation of the data (DeSanctis and Jarvenpaa 1989; Brown-Liburd et al. 2015; Cao et al. 2015). While both corporate accounting and public accounting have a large focus on data analytics and visualizations, accountants in both fields have reported to have minimal experience creating visualizations and observe a growing use of visualizations within their role (Krumwiede 2019; Buchheit et al. 2020; Gibson et al. 2020). Vessey (1991) finds that the appropriateness of a visualization can impact a user’s decision-making performance. Although prior studies have provided suggestions of when to …