Ten years after the Securities and Exchange Commission mandated the conversion of corporate financial statements to machine-readable formats, there is still no analogous mandate for state and local government Comprehensive Annual Financial Reports (CAFRs). We explore the challenges and benefits...

Foreign firms cross-listing in the U.S. benefited from increased accounting quality and valuation stemming from the historically more stringent accounting and regulatory environment in the U.S. compared to their home markets. Auditors of these foreign firms, also facing this more rigorous...

We investigate the effect of audit partner style on financial statement comparability in a U.S. setting using newly-available data from 2016 to 2020. We document an audit partner style effect on comparability incremental to audit firm and audit office effects. Our results are consistent across...

Most research focuses on the role of audit committees in the private sector and less in the public sector, especially public hospitals. Therefore, we investigate the role and quality of public hospital audit committees in controlling problems in financial reporting and in major Federal award...