The impact of financial reporting flexibility on auditor risk judgement: Evidence from the implementation of FIN 46R

Keyphrases

• Financial Reporting 100%
• Auditors 100%
• Auditor Risk 100%
• Risk Judgment 100%
• Audit Fees 40%
• Reporting Discretion 40%
• Audit Quality 20%
• Recent Experience 20%
• Client Knowledge 20%
• Alternative Identification 20%
• Management Constraints 20%
• Difference-in-differences Research Design 20%
• Accrual Earnings Management 20%
• Audit Work 20%
• Restatements 20%
• Sarbanes-Oxley 20%
• Audit Effort 20%
• Audit Failure 20%
• Audit Report Lag 20%
• Variable Interest Entities 20%

Economics, Econometrics and Finance

• Accounting 100%
• Audit Fees 66%
• Research Design 33%
• Pricing 33%
• Difference-In-Differences 33%
• Accounting Policy 33%