Earnings management risk and audit pricing: Evidence from big bath accounting
H Choi, K Karim, Y Zhang - Journal of Business Finance & …, 2024 - Wiley Online Library
We examine whether big baths (large and non‐recurring charges) affect auditors' risk
assessments and therefore result in higher audit fees. Prior studies have found that there is …
assessments and therefore result in higher audit fees. Prior studies have found that there is …
Managerial Misdirection? How Firms Use Confounding Events to Obfuscate the Impact of Data Breaches
We examine abnormal stock returns around data breach events from 2005 to 2022 in the US
and investigate if breach severity, confounding strategies, and managerial characteristics …
and investigate if breach severity, confounding strategies, and managerial characteristics …