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An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick
An Empirical Analysis Of The Disclosures Of Loss Contingencies Associated With Operational Laws And Regulations, Lisa Nesbit Bostick
Doctoral Dissertations
This study was intended to determine whether there was a change in the disclosure of all loss contingencies associated with operational laws and regulations (i.e., environmental and non-environmental) and/or whether there was a complementary association between the environmental and non-environmental loss contingency disclosures during the period 1989 to 1999. In summary, the results of the study suggest (1) that there was an increase in all loss contingency disclosures associated with operational laws and regulations, and (2) that there was a complementary association between the environmental and non-environmental loss contingency disclosures.
The primary sources of the loss contingency disclosures (i.e., the …
An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson
An Investigation Of The Association Between Auditor Switching And Negative Information, Michael Morris Grayson
Doctoral Dissertations
This study investigates the premise that certain types of negative information are associated with auditor switches. A data set of 305 auditor switches from 1976 to 1994, extracted from the Compustat data base (limited subscription), was analyzed using tests of proportions and nonparametric sign tests. The data set consists of negative information extracted from the switching companies' income statements (i.e., net losses or extraordinary items) or calculated from the items extracted (i.e., net income adjusted to reverse the effect of extraordinary items).
The initial results, based on tests which assumed random movement of net income, did not support the notion …