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Filtering by: Keyword Sarbanes-Oxley Act of 2002 Keyword earnings persistence

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:

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

GW Unit:

Accountancy

Degree:

Ph.D.

Advisor:

Kang, Sok-Hyon

Committee Member(s):

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

Resource Type:

Thesis or Dissertation