Now showing items 1-2 of 2
Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients
(2016-05)
Our study reports evidence on the dynamic effects of client switches on auditor reputations and fee premia. Offices of large accounting firms that lose (gain) major industry clients experience a reputation shock leading ...
The Tone of Management Forward Looking Statements and Asymmetric Cost Behavior
(2016-09)
The documentation of asymmetric cost behavior in response to changes in demand has attracted much scholarly attention over the past decade. Most studies propose that this cost asymmetry is due to the influence of management ...