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Filtering by: Advisor Kang, Sok-Hyon Committee Member Gore, Angela Degree Ph.D. Keyword cash flows and accruals

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The Audit Pricing Implications of Differential Reliability of Accruals and Cash Flows

Description:

Prior studies document that investors do not fully understand the differential reliability of accruals and cash flows. This study explores the extent to which audit fees incorporate the differential reliability of accruals and cash flows by investigating three questions: (1) Do audit fees...

Author:

Zhao, Yuping

Keyword:

Sarbanes-Oxley Act of 2002, cash flows and accruals, audit fees, inherent risk, and earnings persistence

GW Unit:

Accountancy

Degree:

Ph.D.

Advisor:

Kang, Sok-Hyon

Committee Member(s):

Jones, Christopher L., Baber, William R., Sullivan, Mary, and Gore, Angela

Resource Type:

Thesis or Dissertation