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Female Auditors and Accruals Quality
SSRN Electronic Journal, 2012SYNOPSIS This paper examines the association between accruals quality and the gender of the firm's audit engagement partner. In particular, given the documented gender-based differences in diligence, conservatism, and risk tolerance, we postulate that female auditors may improve accruals quality.
Kim Ittonen +2 more
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Audit Quality and the Accrual Anomaly
SSRN Electronic Journal, 2008Prior research has demonstrated an association between the magnitude of accrual anomaly-related trading returns and accrual reliability. This study first demonstrates an association between audit quality and accrual reliability. It then links this result and the prior literature to demonstrate an association between audit quality and the accrual ...
Dennis J. Chambers, Jeff L. Payne
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Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
The Accounting Review, 2002Dechow and Dichev (2002) model earnings quality as the magnitude of estimation errors in accruals, and provide empirical estimates of this construct based on the relation between accruals and cash flows. I characterize the innovation and limitations in this approach, and provide empirical evidence of measurement error in their empirical specification ...
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XBRL Tag Extensions and Tax Accrual Quality
Journal of Information Systems, 2020ABSTRACT The adoption of eXtensible Business Reporting Language (XBRL) requires management to label all information in their firm's financial statements and corresponding notes with either standard or custom extended tags. While prior literature has found that the rate of customization is associated with increased financial reporting ...
Stephanie Walton +2 more
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A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation
Asia-Pacific Journal of Accounting & Economics, 2011Dechow and Dichev's (2002) accrual quality model suggests that the Jones (1991) abnormal accrual model can be improved with the inclusion of past, current, and future operating cash flows. A problem with the empirical implementation of this synthesis is that the augmented accrual model requires future operating cash flow information.
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Accruals Quality and CEO Compensation
SSRN Electronic Journal, 2007This paper examines the impact of accruals quality on the stewardship value of earnings. Christensen, Feltham and Sabac (2005) illustrate that accrual noise, i.e., performance measure noise associated with accrual estimation errors, decreases the sensitivity of compensation to earnings by increasing the noise in earnings, and increases the sensitivity ...
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Debt Maturity Structure and Accrual Quality
SSRN Electronic Journal, 2007Lending short term to firms has been suggested as a means of enhancing monitoring diligence by lenders and, as a result, firm behavior may potentially be improved. However, we show that the presence of short-term debt in firms' capital structures may also entice a very specific form of managerial misbehavior. We examine the relation between firms' debt
L. Paige Paige Fields, Manu Gupta
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Firm Life Cycle and Accrual Quality
Advances in Accounting, 2023Jose Elias Almeida, Devendra Kale
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Accrual Quality Improvement Program for clinical trials
Clinical TrialsBackground The Early Phase Cancer Prevention Clinical Trials Program (Consortia), led by the Division of Cancer Prevention, National Cancer Institute, supports and conducts trials assessing safety, tolerability, and cancer preventive potential of a variety of interventions.
Ellen Richmond +4 more
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