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Saved by the CAM: Does CAM Disclosur...

Constance, Patience,

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Saved by the CAM: Does CAM Disclosure Relatedness to Restatements Impact the Consequences of Restatement Announcements? /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Saved by the CAM: Does CAM Disclosure Relatedness to Restatements Impact the Consequences of Restatement Announcements? // Patience Constance.
作者:	Constance, Patience,
面頁冊數:	1 electronic resource (59 pages)
附註:	Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
Contained By:	Dissertations Abstracts International84-10A.
標題:	Investments. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=30425759
ISBN:	9798379439927

Saved by the CAM: Does CAM Disclosure Relatedness to Restatements Impact the Consequences of Restatement Announcements? /
Constance, Patience,

Saved by the CAM: Does CAM Disclosure Relatedness to Restatements Impact the Consequences of Restatement Announcements? /Patience Constance. - 1 electronic resource (59 pages)

Source: Dissertations Abstracts International, Volume: 84-10, Section: A.

This study examines whether there are different consequences for restatement announcements preceded by matched critical audit matter (CAM) disclosures (i.e., restatement and CAM are in the same accounting area) versus non-matched CAM disclosures (i.e., restatement and CAM are in different accounting areas). Using restatements not preceded by any CAM as the benchmark group, I find that restatements preceded by matched CAM disclosures are related to unfavorable outcomes, whereas restatements preceded by non-matched CAM disclosures are related to favorable outcomes. Specifically, restatements preceded by matched CAM disclosures are associated with more negative abnormal market returns. Such restatements are also associated with a higher likelihood of auditor dismissal from same-office non-restating clients. In contrast, restatements preceded by non-matched CAM disclosures are associated with positive abnormal market returns. Such restatements are also associated with a lower likelihood of auditor dismissals following restatements among restating clients as well as same-office non-restating clients. The aforementioned favorable outcomes associated with restatements preceded by non-matched CAM disclosures increase with the length of the CAM descriptions and auditor responses. Taken together, these results are consistent with auditors being rewarded (penalized) for (not) preventing misstatements in disclosed CAM areas.

English

ISBN: 9798379439927Subjects--Topical Terms:

566987
Investments.
Subjects--Index Terms:

Auditor dismissal

Saved by the CAM: Does CAM Disclosure Relatedness to Restatements Impact the Consequences of Restatement Announcements? /
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