Auditor style and financial statement comparability
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Auditor style and financial statement comparability
IOWA State UniversityDigital RepositoryAccounting PublicationsAccounting41699Auditor Style and Financial Statement ComparabilityJere R. FrancisUnivers Auditor style and financial statement comparability sity of MissouriMatthew L. PinnuckThe University of MelbourneOlena WatanabeIowa State University, watanabeiastate.eduFollow this and additional works at: https://lib.dr.iastate.edu/acct_pubsỜ Part of the Accounting Commons, Business Administration, Management, and Operations Commons, Business Analyt Auditor style and financial statement comparability ics Commons, Corporate Finance Commons, Finance and Financial Management Commons, Portfolio and Security Analysis Commons, and the Strategic ManagemenAuditor style and financial statement comparability
t Policy CommonsRecommended CitationFrancis, Jere R.; Pinnuck. Matthew L; and Watanabe, Olena, 'Auditor Style and Financial statement Comparability" (IOWA State UniversityDigital RepositoryAccounting PublicationsAccounting41699Auditor Style and Financial Statement ComparabilityJere R. FrancisUnivers Auditor style and financial statement comparability Iowa state University Digital Repository. It has been accepted for inclusion in Accounting Publications by an authorized administrator of Iowa State University Digital Repository. For more information, please contact digirepiastate.edu.Auditor Style and Financial statement ComparabilityAbstractThe Auditor style and financial statement comparability term “audit style- is used to characterize the unique set of internal working rules of each Big 4 audit firm for the implementation of auditing standaAuditor style and financial statement comparability
rds and the enforcement of GAAP within their clienteles. Audit style implies that two companies audited by the same Big 4 auditor, subject to the sameIOWA State UniversityDigital RepositoryAccounting PublicationsAccounting41699Auditor Style and Financial Statement ComparabilityJere R. FrancisUnivers Auditor style and financial statement comparability mean that two firms in the same industry and year will have a more similar accruals and earnings structure. For a sample of U.S. companies for the period 1987 to 2011, we find evidence consistent with audit style increasing the comparability of reported earnings within a Big 4 auditor's clientele.Ke Auditor style and financial statement comparability ywordsearnings, comparability. Big 4 accounting firmsDisciplinesAccounting I Business Administration, Management, and Operations I Business AnalyticsAuditor style and financial statement comparability
I Corporate Finance I Finance and Financial Management I Portfolio and Security Analysis I Strategic Management PolicyCommentsThis accepted article isIOWA State UniversityDigital RepositoryAccounting PublicationsAccounting41699Auditor Style and Financial Statement ComparabilityJere R. FrancisUnivers Auditor style and financial statement comparability w: March 2014, Vol. 89. No. 2. pp. 605-633. Doi: 10.2308/accr-50642. Posted with permission.This article is available at Iowa state University Digital Repository: https7/lib dr iastate edu/acct_pubs/l2Auditor Style and Financial Statement Comparability*byJere R. Francis Trulaske College of Business Auditor style and financial statement comparability Un i versify of Missouri Columbia, MO 65211 USA Francis-Qniis sourL eduMatt PinnuckFaculty of Business and Economic.1: Uni versify of Melbourne MelbouAuditor style and financial statement comparability
rne 3110 Australia mpinnuck®ịunimelb. edu. auOlena Watanabe College of Business Iowa Slate University Antes, I A 50011 USA watanabe(0).iastate.eduDrafIOWA State UniversityDigital RepositoryAccounting PublicationsAccounting41699Auditor Style and Financial Statement ComparabilityJere R. FrancisUnivers Auditor style and financial statement comparability lso appreciate the comments of workshop participants at University of Arizona, Bocconi University, Bond University, HEC Montreal, Laval University, Michigan State University, University of Missouri, Washington University in St. Louis, and the comments of participants at the annual meetings of die Am Auditor style and financial statement comparability erican Accounting Association and the International Symposium on Audit Research.IOWA State UniversityDigital RepositoryAccounting PublicationsAccounting41699Auditor Style and Financial Statement ComparabilityJere R. FrancisUniversIOWA State UniversityDigital RepositoryAccounting PublicationsAccounting41699Auditor Style and Financial Statement ComparabilityJere R. FrancisUniversGọi ngay
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