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Health And Healthcare In The Financial Reporting And Audit Environments, Landi Morris
Health And Healthcare In The Financial Reporting And Audit Environments, Landi Morris
2022
This dissertation is comprised of three papers that integrate analyses of health, health crises, and healthcare entities in the financial reporting and audit processes. The first paper considers how physical health influences audit outcomes via auditors’ cognitive processing. The second paper considers a global health disruption that impacts the audit process. In the third paper, I examine financial and tax reporting of hospital entities. I describe each paper in further detail below.
The first paper, co-authored with Rani Hoitash, examines whether influenza (flu), a potential threat to the conduct of public company audits, is associated with audit outcomes. Because the …
Three Papers On Sell-Side Financial Analysts, Zheng Liu
Three Papers On Sell-Side Financial Analysts, Zheng Liu
2022
This first paper (co-authored) tests the effect of Markets in Financial Instruments Directive II (MiFID II), which entered into force on 3 January 2018, on European-based sell-side financial analysts. We find that MiFID II, in part, unbundles brokers’ execution and research services. We assess the effectiveness of MiFID II in unbundling and find that the trading volume generated by the brokers that issued recommendation revisions declined significantly after the enactment of MiFID II. Further, in addition to a smaller price reaction to EU broker analysts’ recommendation revisions in the post period than in the pre period, these broker analysts appear …