Browsing by Author "Imhof, Michael J."

Now showing items 1-5 of 5

    • Audit firms as networks of offices 

      Seavey, Scott E.; Imhof, Michael J.; Westfall, Tiffany J. (American Accounting Association, 2018-08)
      Prior audit research suggests that most, if not all, audit quality can be explained at the office level. However, the question remains of whether office-level audit quality is contingent on how individual offices relate ...

    • Comparability and cost of equity capital 

      Imhof, Michael J.; Seavey, Scott E.; Smith, David B. (American Accounting Association, 2017-06)
      We investigate how the comparability of a company's financial statements is related to its cost of equity capital. The Financial Accounting Standards Board's (FASB 2010) Statement of Financial Accounting Concept No. 8 ...

    • Competition, proprietary costs of financial reporting, and financial statement comparability 

      Imhof, Michael J.; Seavey, Scott E.; Watanabe, Olena V. (SAGE, 2018-12-16)
      Competitors often pay close attention to rivals’ financial reports. For firms with high levels of proprietary information, competition may increase the costs of public disclosure. Theory suggests that such costs, which we ...

    • Early Earnings Releases and the Role of Accounting Quality 

      Seavey, Scott E.; Whitworth, James D.; Imhof, Michael J. (American Accounting Association, 2021-12-01)
      More than half of U.S. public companies announce earnings before audit completion. We examine how accounting quality, as a measure of the ex ante reliability of earnings, affects the decision to release earnings early. ...

    • Transparency regulation and stock price informativeness: evidence from the european union’s transparency directive 

      Watanabe, Olena V.; Imhof, Michael J.; Tartaroglu, Semih (American Accounting Association, 2019)
      We examine changes in stock price informativeness following the European Union’s Transparency Directive (TPD). The TPD, implemented by country between 2007 and 2009, enhanced corporate transparency through mandating regular ...