rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Earnings Management Pressure on Audit Clients
    sub title: Auditor Response to Analyst Forecast Signals
  name:
    name part: Newton, Nathan J.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: Wilkins, Michael
    role:
      role term: thesis advisor.
  name:
    name part: Wang, Dechun
    role:
      role term: thesis advisor.
  name:
    name part: Texas A & M University
    role:
      role term: degree granting institution.
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: txu
    date issued: 2013
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource.
  abstract: This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors to consider how this pressure could affect their clients. Using annual analyst forecasts available during the planning phase of the audit, I examine whether this form of earnings management pressure affects clients' financial statement misstatements. Next, I investigate whether auditors respond to earnings forecast pressure through audit fees and reporting delay. I find that higher levels of analyst forecast pressure increase the likelihood of client restatement. I also find that auditors charge higher audit fees and delay the issuance of the audit report in response to pressure from analyst expectations. Finally, I find that when audit clients are subject to high analyst forecast pressure, a high audit fee response by auditors mitigates the likelihood of client misstatements. The electronic version of this dissertation is accessible from http://hdl.handle.net/1969.1/151105
  note: by Nathan J. Newton.
  note: "Major Subject: Accounting"
  note: Includes vita.
  note: Doctor of Philosophy Texas A & M University 2013 http://hdl.handle.net/1969.1/151105
  note: Includes bibliographical references.
  note: Text (Dissertation)
  subject:
    topic: Major Accounting
  subject:
    topic: Auditing
  subject:
    topic: Audit Fees
  subject:
    topic: Analyst Forecasts
  subject:
    topic: Earnings Management
  subject:
    topic: Restatements
  identifier: http://hdl.handle.net/1969.1/151105
  record info:
    record content source: TXA
    record creation date: 140319
    record change date: 20151206092652.0
    record identifier: in00003455212
    language of cataloging:
      language term: eng