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A new measure of accounting quality
Review of accounting studies, 2014-03, Vol.19 (1), p.506-538
[Peer Reviewed Journal]
Springer Science+Business Media New York 2013 ;Springer Science+Business Media New York 2014 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-013-9253-8
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Title:
A new measure of accounting quality
Author:
Hribar, Paul
;
Kravet, Todd
;
Wilson, Ryan
Subjects:
Accounting
;
Accounting systems
;
Accounting/Auditing
;
Audit fees
;
Auditors
;
Audits
;
Business and Management
;
Capital markets
;
Corporate Finance
;
Earnings management
;
Financial restatements
;
Fraud
;
Public Finance
;
Risk premiums
;
Studies
Is Part Of:
Review of accounting studies, 2014-03, Vol.19 (1), p.506-538
Description:
This study develops a measure of accounting quality based on audit fees. Adopting a neoclassical view of the audit market, we argue that unexplained audit fees should contain information about accounting quality. We find that our measure of unexplained audit fees correlates positively with other empirical measures of quality. We further show that our measure of accounting quality is incrementally predictive of fraud, restatements, and SEC comment letters, controlling for other measures of quality. Overall, we believe that the information in audit fees can be used to provide an alternative measure of a firm’s accounting quality.
Publisher:
Boston: Springer US
Language:
English
Identifier:
ISSN: 1380-6653
EISSN: 1573-7136
DOI: 10.1007/s11142-013-9253-8
Source:
Alma/SFX Local Collection
ProQuest Central
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