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KPMG Research Bureau In Financial Reporting - Published Papers

2007

Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-country Evidence

Jong-Hag Choi, Hong Kong University of Science and Technology
Jeong-Bon Kim, Hong Kong Polytechnic University
Xiaohong Liu, Hong Kong University of Science and Technology
Dan A. Simunic, University of British Columbia
Contemporary Accounting Research, 2007 (forthcoming).

Precision in Auditing Standards: Effect on Auditor and Director Liability and the Supply and Demand for Audit Services
Marleen Willekens, Tilberg University
Dan A. Simunic, University of British Columbia
Accounting and Business Research, 2007 (forthcoming).

2006

Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests
Joy Begley, University of British Columbia
Sandra Chamberlain, University of British Columbia
Yinghua Li, Purdue University
Contemporary Accounting Research, 2006, Vol. 23 No. 1, pp.31-68.

An Analysis of Cross-Sectional Differences in Big and Non-big Public Accounting Firms¡¯ Audit Programs
Hans Blokdijk, Vrije Universiteit, Amsterdam
Fred Drieenhuizen, Limperg Instituut and Ernst & Young, The Netherlands
Dan A. Simunic, University of British Columbia
Michael T. Stein, Old Dominion University
Auditing: A Journal of Practice & Theory, 2006, Vol. 25, No. 1, pp.27-48.

Insider Trading and Voluntary Disclosures
Qiang Cheng, University of British Columbia
Kin Lo, University of British Columbia
Journal of Accounting Research, 2006, 44(4): 815-848.

2004

Conference Calls and Information Asymmetry
Kin Lo, University of British Columbia
Stephen Brown, Emory University
Stephen A. Hillegeist, Northwestern University
Journal of Accounting and Economics, 2004, Vol. 37, pp.343-366

The Changing Role of Accounting Numbers in Public Lending Agreements
Joy Begley, University of British Columbia
Ruth Freedman, University of British Columbia
Accounting Horizon, 2004, Vol. 18 No. 2, pp.81-96.