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Filtering by: Committee Member Gore, Angela Committee Member Baber, William R. Type of Work Thesis or Dissertation

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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, earnings persistence, cash flows and accruals, inherent risk, and audit fees

GW Unit:

Accountancy

Degree:

Ph.D.

Advisor:

Kang, Sok-Hyon

Committee Member(s):

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

Resource Type:

Thesis or Dissertation