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Keywords: Auditor conservatism
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2022) 35 (6): 756–776.
Published: 20 June 2022
...Essam Elshafie Purpose This study aims to examine the effect of reducing disclosure and auditing requirements on audit quality, auditor effort and auditor conservatism. The Jumpstart Our Business Startups (JOBS) Act of 2012 is used as a setting for this research. The JOBS Act aimed to boost...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (6): 757–772.
Published: 02 December 2020
... auditor conservatism increased. The propensity for auditors to issue a GCO to bankrupt firms also increased significantly in the post-ASU period, providing evidence that auditors became more accurate, as more bankruptcies were preceded by a GCO than in the pre-ASU period. Originality/value This study...
