Matches in SemOpenAlex for { <https://semopenalex.org/work/W3003832975> ?p ?o ?g. }
- W3003832975 endingPage "26" @default.
- W3003832975 startingPage "1" @default.
- W3003832975 abstract "SUMMARY This study examines the association between the office size of engagement auditors and their clients' future stock price crash risk, a consequence of managerial bad news hoarding. Using a sample of U.S. public firms with Big 4 auditors, we find robust evidence that local audit office size is significantly and negatively related to future stock price crash risk. The evidence is consistent with the view that large audit offices effectively detect and deter bad news hoarding activities in comparison with their smaller counterparts. We further explore two possible explanations for these findings, the Auditor Incentive Channel and the Auditor Competency Channel. Our empirical tests offer support for both channels. JEL Classifications: G12; G34; M49." @default.
- W3003832975 created "2020-02-07" @default.
- W3003832975 creator A5010730539 @default.
- W3003832975 creator A5030455793 @default.
- W3003832975 creator A5053826086 @default.
- W3003832975 creator A5081117163 @default.
- W3003832975 date "2020-01-30" @default.
- W3003832975 modified "2023-10-06" @default.
- W3003832975 title "Capital Market Consequences of Audit Office Size: Evidence from Stock Price Crash Risk" @default.
- W3003832975 cites W1572302446 @default.
- W3003832975 cites W1960334607 @default.
- W3003832975 cites W1966586504 @default.
- W3003832975 cites W1976162410 @default.
- W3003832975 cites W1984272629 @default.
- W3003832975 cites W1989869055 @default.
- W3003832975 cites W1990317644 @default.
- W3003832975 cites W2005192816 @default.
- W3003832975 cites W2014389988 @default.
- W3003832975 cites W2014541502 @default.
- W3003832975 cites W2020336349 @default.
- W3003832975 cites W2023709878 @default.
- W3003832975 cites W2026713579 @default.
- W3003832975 cites W2042790919 @default.
- W3003832975 cites W2059214589 @default.
- W3003832975 cites W2070986194 @default.
- W3003832975 cites W2072939691 @default.
- W3003832975 cites W2076035820 @default.
- W3003832975 cites W2083762608 @default.
- W3003832975 cites W2087037838 @default.
- W3003832975 cites W2111564082 @default.
- W3003832975 cites W2111635289 @default.
- W3003832975 cites W2112352537 @default.
- W3003832975 cites W2114859981 @default.
- W3003832975 cites W2124544233 @default.
- W3003832975 cites W2124601071 @default.
- W3003832975 cites W2136312401 @default.
- W3003832975 cites W2158594301 @default.
- W3003832975 cites W2167385695 @default.
- W3003832975 cites W2168323597 @default.
- W3003832975 cites W2171407774 @default.
- W3003832975 cites W2179571066 @default.
- W3003832975 cites W2322908415 @default.
- W3003832975 cites W2324400225 @default.
- W3003832975 cites W2791517110 @default.
- W3003832975 cites W3023181463 @default.
- W3003832975 cites W3121143499 @default.
- W3003832975 cites W3121406319 @default.
- W3003832975 cites W3121795439 @default.
- W3003832975 cites W3122141067 @default.
- W3003832975 cites W3122177207 @default.
- W3003832975 cites W3122193436 @default.
- W3003832975 cites W3122255869 @default.
- W3003832975 cites W3122266435 @default.
- W3003832975 cites W3122301693 @default.
- W3003832975 cites W3122526219 @default.
- W3003832975 cites W3122547505 @default.
- W3003832975 cites W3122573523 @default.
- W3003832975 cites W3122835206 @default.
- W3003832975 cites W3122850875 @default.
- W3003832975 cites W3122857902 @default.
- W3003832975 cites W3122984570 @default.
- W3003832975 cites W3123055067 @default.
- W3003832975 cites W3123186395 @default.
- W3003832975 cites W3123326583 @default.
- W3003832975 cites W3123508574 @default.
- W3003832975 cites W3123627287 @default.
- W3003832975 cites W3123752264 @default.
- W3003832975 cites W3123853992 @default.
- W3003832975 cites W3123960106 @default.
- W3003832975 cites W3124044553 @default.
- W3003832975 cites W3124049593 @default.
- W3003832975 cites W3124142968 @default.
- W3003832975 cites W3124170598 @default.
- W3003832975 cites W3124345947 @default.
- W3003832975 cites W3124616469 @default.
- W3003832975 cites W3124620510 @default.
- W3003832975 cites W3124736025 @default.
- W3003832975 cites W3124783532 @default.
- W3003832975 cites W3124784326 @default.
- W3003832975 cites W3124830097 @default.
- W3003832975 cites W3124997558 @default.
- W3003832975 cites W3125034439 @default.
- W3003832975 cites W3125119969 @default.
- W3003832975 cites W3125129220 @default.
- W3003832975 cites W3125303267 @default.
- W3003832975 cites W3125373908 @default.
- W3003832975 cites W4233420185 @default.
- W3003832975 cites W4251380393 @default.
- W3003832975 doi "https://doi.org/10.2308/ajpt-18-015" @default.
- W3003832975 hasPublicationYear "2020" @default.
- W3003832975 type Work @default.
- W3003832975 sameAs 3003832975 @default.
- W3003832975 citedByCount "5" @default.
- W3003832975 countsByYear W30038329752021 @default.
- W3003832975 countsByYear W30038329752023 @default.
- W3003832975 crossrefType "journal-article" @default.
- W3003832975 hasAuthorship W3003832975A5010730539 @default.
- W3003832975 hasAuthorship W3003832975A5030455793 @default.