Warranty management is frequently discussed in the context of businesses' ongoing efforts
to reduce costs. However, how marketing can contribute to warranty cost reduction is …

We examine the relation between the accounting estimation intensity (AEI) ingrained in a
company's financial reports and the company's propensity to meet or beat analyst earnings …

Purpose The purpose of this study is to explore how the risk of management motives for
fraud can be assessed in external audits. Design/methodology/approach Semi-structured …

Abstract The Exposure Draft for Proposed International Standard on Sustainability
Assurance (ISSA) 5000 has been issued by the International Auditing and Assurance …

Fair value accounting may induce earnings manipulation in a weak institutional
environment. Our article investigates whether managers bias fair value estimates for …

Audit disclosure requirements have increased across countries in recent years. In this study,
we explore a disclosure pattern that has been adopted by approximately 23 percent of …

This study employs machine learning to shed light on the accuracy of discretionary
accounting estimates and the causes of human estimation errors. Using proprietary data …

In this study, we examine whether audit partners exhibit greater leniency towards audit
clients located in their childhood home state. Recognizing that accounting firms' quality …

This study provides insights into the efficacy of FASB ASC 250 by examining the impact of
material changes in accounting estimates (MCEs) on the usefulness of earnings. We find …

Prior auditor-shopping literature examines managers' attempts to opportunistically
underreport negative news, by finding auditors who will allow them to avoid negative audit …