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Full-Text Articles in Business
International Taxation And Initial Foreign Entries, Hannah Grace Alexander
International Taxation And Initial Foreign Entries, Hannah Grace Alexander
Chancellor’s Honors Program Projects
No abstract provided.
A Proposal For An Ethics Class For The Master Of Accountancy Program At The University Of Tennessee, Knoxville, Philip Hardman
A Proposal For An Ethics Class For The Master Of Accountancy Program At The University Of Tennessee, Knoxville, Philip Hardman
Chancellor’s Honors Program Projects
No abstract provided.
Investor And Client Responses To The First Pcaob Sanction And Part Ii Disclosure Of A Big N Auditor, Leah Elena Muriel
Investor And Client Responses To The First Pcaob Sanction And Part Ii Disclosure Of A Big N Auditor, Leah Elena Muriel
Doctoral Dissertations
I examine investor and client responses to the first PCAOB sanction and the first release of “Part II – Issues Related to Quality Controls” of a Big N auditor. I examine the following: the stock market reaction to the Part II disclosure, investors’ perceptions of earnings quality after both events using the earnings response coefficient (ERC), and client dismissals after the sanction. I find that December year-end clients that operate in highly litigated industries or those with auditor tenure greater than three years are more likely to dismiss Deloitte in the post-sanction period. For the sample of U.S. highly litigated …
Collaborative Tenure, Audit Committee Chair Changes, And Earnings Management, Nelson Milan Carrasco Abarca
Collaborative Tenure, Audit Committee Chair Changes, And Earnings Management, Nelson Milan Carrasco Abarca
Doctoral Dissertations
In a recent concept release the Public Company Accounting Oversight Board (PCAOB) highlighted concerns regarding auditor independence and auditor objectivity. They expressed concern that auditors may have a bias to accept management’s views, particularly in long auditor tenure relations, and asked for public comments on the idea of mandatory auditor rotation. Prior research has focused primarily on the auditor side of the relation, however, my study considers the collaborative effect of the three parties involved in the financial reporting process (management (Chief Executive Officer (CEO), the auditor, and the audit committee).I find that longer collaborative tenure between the CEO and …