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KPMG Research Bureau In Financial Reporting - Working Papers

2007

The Impact of Sarbanes-Oxley Act on Information Quality in Capital Markets

Joy Begley, University of British Columbia
Qiang Cheng, University of British Columbia
Yanmin Gao, University of Alberta

2006

The Efficiency of Audit Production and the Pricing of Audit Services: Evidence from South Korea

Jeong-Bon Kim, Hong Kong Polytechnic University
Dan A. Simunic, University of British Columbia
Michael T. Stein, Old Dominion University
Cheong Yi, Hong Kong Polytechnic University

Are Analyst Research and Corporate Disclosures Complements or Substitutes?
Xia Chen, University of British Columbia
Qiang Cheng, University of British Columbia
Kin Lo, University of British Columbia

Earnings Restatements, Changes in CEO Compensation and Firm Performance
Qiang Cheng, University of British Columbia
David Farber, Michigan State University

The Effect of Meeting or Missing Earnings Expectations on Information Asymmetry
Kin Lo, University of British Columbia
Stephen Brown, Emory University
Stephen A. Hillegeist, Northwestern University

2005

The Use of Debt Covenants in Public Debt: The Role of Accounting Quality and Reputation
Joy Begley, University of British Columbia
Sandra Chamberlain, University of British Columbia

Management Forecasts and Litigation Risk
Stephen Brown, Emory University
Stephen A. Hillegeist, Northwestern University
Kin Lo, University of British Columbia

The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance
Kin Lo, University of British Columbia

2004

Dual Purpose Measures
Gerald Feltham, University of British Columbia
Raffi Indjejikian, University of Michigan Business School
Dhananjay Nanda, Duke University

The Efficiency of Audit Production by Public Accounting Firms
Michael T. Stein, Old Dominion University
Dan A. Simunic, University of British Columbia
Fred Drieenhuizen, Limperg Instituut and Ernst & Young, The Netherlands
Hans Blokdijk, Vrije Universiteit, Amsterdam

A Contracting Perspective on Earnings Quality
Peter O. Christensen, University of Southern Denmark
Gerald Feltham, University of British Columbia
Florin Şabac, University of Alberta