• Login
    View Item 
    •   Shocker Open Access Repository Home
    • Business
    • Accountancy
    • School of Accountancy Research Publications
    • View Item
    •   Shocker Open Access Repository Home
    • Business
    • Accountancy
    • School of Accountancy Research Publications
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Early Earnings Releases and the Role of Accounting Quality

    Date
    2021-12-01
    Author
    Seavey, Scott E.
    Whitworth, James D.
    Imhof, Michael J.
    Metadata
    Show full item record
    Citation
    Seavey, S. E., Whitworth, J. D., & Imhof, M. J. (2021). Early Earnings Releases and the Role of Accounting Quality. AUDITING: A Journal of Practice & Theory, 41(3), 175-203. https://doi.org/10.2308/AJPT-17-127
    Abstract
    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. Using four proxies for accounting quality, we show that firms with higher accounting quality are more likely to release earnings before a completed audit, and that the association is stronger when market demand for timely earnings is high. We provide evidence that accounting quality remains important in the timing of earnings release even after controlling for other factors which affect earnings reliability, such as managerial ability, auditor tenure, and financial reporting problems in a prior period. Overall, we emphasize the role of accounting quality in the complex process of when to release earnings relative to audit completion and suggest that the importance of the audit in the earnings release decision varies based on firm-specific accounting quality.Data Availability:?All data are publicly available from the sources identified in this paper.
    Description
    Click on the DOI to access this article (may not be free).
    URI
    https://doi.org/10.2308/AJPT-17-127
    https://soar.wichita.edu/handle/10057/23941
    Collections
    • School of Accountancy Research Publications

    Browse

    All of Shocker Open Access RepositoryCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsBy TypeThis CollectionBy Issue DateAuthorsTitlesSubjectsBy Type

    My Account

    LoginRegister

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    DSpace software copyright © 2002-2023  DuraSpace
    DSpace Express is a service operated by 
    Atmire NV