Search Results - "Lisic, Ling Lei"

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses by Lisic, Ling Lei, Myers, Linda A., Seidel, Timothy A., Zhou, Jian

“…ABSTRACT In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent…”
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Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre‐ and Post‐SOX Eras by Lisic, Ling Lei, Myers, Linda A., Pawlewicz, Robert, Seidel, Timothy A.

“…ABSTRACT In recent years, public accounting firms have experienced a steady increase in the proportion of their revenues generated from consulting services…”
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The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters by Cunningham, Lauren M., Johnson, Bret A., Johnson, E. Scott, Lisic, Ling Lei

“…ABSTRACT The SEC has long asserted that earnings management practices result in adverse consequences for investors. We examine whether SEC oversight affects…”
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Enforcement of Non‐Compete Agreements, Outside Employment Opportunities, and Insider Trading by Gao, Bo, Guo, Feng, Lisic, Ling Lei, Omer, Thomas

“…ABSTRACT Enforcement of non‐compete agreements could affect executives' and directors' incentives to profit from their information advantage. This is because…”
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The readability of company responses to SEC comment letters and SEC 10-K filing review outcomes by Cassell, Cory A., Cunningham, Lauren M., Lisic, Ling Lei

“…An emerging literature shows that shareholders benefit from the Securities and Exchange Commission’s (SEC) filing reviews in terms of improved disclosures and…”
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Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality by Guo, Feng, Lisic, Ling Lei, Pittman, Jeffrey, Seidel, Timothy A., Zhou, Mi, Zhou, Ying

“…ABSTRACT Although recent evidence suggests that individual audit partners explain a substantial portion of the variation in audit quality proxies, much less is…”
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Does gender and ethnic diversity among audit partners influence office‐level audit personnel retention and audit quality? by Condie, Eric R., Lisic, Ling Lei, Seidel, Timothy A., Truelson, Jonathan Michael, Zimmerman, Aleksandra B.

“…Motivated by prior literature on organizational identification and 23 semistructured interviews with a variety of US audit partners and directors, we examine…”
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Commitment to social good and insider trading by Gao, Feng, Lisic, Ling Lei, Zhang, Ivy Xiying

“…A firm׳s investment in corporate social responsibility (CSR) builds a positive image of caring for social good and imposes additional costs on executives׳…”
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Corporate social performance and the managerial labor market by Dai, Xin, Gao, Feng, Lisic, Ling Lei, Zhang, Ivy Xiying

“…This paper examines the impact of a firm’s social performance on the CEO’s employment prospects. We find that CEOs are more (less) likely to leave office when…”
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Executive overconfidence and compensation structure by Humphery-Jenner, Mark, Lisic, Ling Lei, Nanda, Vikram, Silveri, Sabatino Dino

“…We examine the impact of overconfidence on compensation structure. Our findings support the exploitation hypothesis: firms offer incentive-heavy compensation…”
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CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form by Lisic, Ling Lei, Neal, Terry L., Zhang, Ivy Xiying, Zhang, Yan

“…During the past decade, new regulations have been adopted to improve audit committee effectiveness. Prior research has generally provided evidence in support…”
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SEC comment letters on form S-4 and M&A accounting quality by Johnson, Bret A., Lisic, Ling Lei, Moon, Joon Seok, Wang, Mengmeng

“…Prior research on SEC comment letters has almost exclusively focused on reviews of periodic filings, such as 10-Ks. Transactional filing reviews, such as those…”
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Stock Market Reaction to Green Vehicle Innovation by Ba, Sulin, Lisic, Ling Lei, Liu, Qindong, Stallaert, Jan

“…We study the stock market reaction to announcements of global green vehicle innovation over a 14‐year time span (1996–2009) using the event study methodology…”
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Do CEO Succession and Succession Planning Affect Stakeholders' Perceptions of Financial Reporting Risk? Evidence from Audit Fees by Bills, Kenneth L., Lisic, Ling Lei, Seidel, Timothy A.

“…In this paper, we examine how CEO succession and succession planning affect perceptions of financial reporting risk among stakeholders who are responsible for…”
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You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes by Lisic, Ling Lei, Pittman, Jeffrey, Seidel, Timothy A., Zimmerman, Aleksandra “Ally” B.

“…We examine the importance of audit partners' prior non-public accounting experience (hereafter, “industry experience”) to audit outcomes. We conducted 20…”
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Accounting fraud, auditing, and the role of government sanctions in China by Lisic, Ling Lei, Silveri, Sabatino (Dino), Song, Yanheng, Wang, Kun

“…We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence of accounting fraud. In particular, we…”
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Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees by Lisic, Ling Lei

“…Regulators do not prohibit auditors from providing tax services to their audit clients, provided that these services are preapproved by audit committees. I…”
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Client importance and audit partner independence by Chi, Wuchun, Douthett, Edward B., Lisic, Ling Lei

“…We use data from Taiwan where audit partners are required to sign audit reports to examine whether audit partners compromise their independence for…”
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Do regulations limiting management influence over auditors improve audit quality? Evidence from China by Chi, Wuchun, Lisic, Ling Lei, Long, Xiaohai, Wang, Kun

“…We use data from China to examine whether regulations that limit management influence over auditors improve audit quality. China’s State-owned Assets…”
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Determinants of Audit Staff Turnover: Evidence from Taiwan by Chi, Wuchun, Hughen, Linda, Lin, Chan-Jane, Lisic, Ling Lei

“…High employee turnover has long been a concern in the public accounting profession. Frequent hiring, training, and replacement of professional staff could have…”
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