TY - JOUR
T1 - Discussion of “The Consequences of Audit-Related Earnings Revisions”
AU - Hillison, Sean M.
AU - Peecher, Mark E.
PY - 2017/12/1
Y1 - 2017/12/1
N2 - We organize our discussion of Haislip, Myers, Scholz, and Seidel (2017) (hereafter HMSS) around three areas: managing auditor business risk, a lack of auditor competence as an alternative story to auditors acting independently for their results, and drawing inferences from archival vis-à-vis experimental studies. We conclude our discussion by arguing that the investigation by HMSS sets the stage for future research concerning why earnings revisions occur and why auditors and CFOs appear to bear adverse consequences when they do occur.
AB - We organize our discussion of Haislip, Myers, Scholz, and Seidel (2017) (hereafter HMSS) around three areas: managing auditor business risk, a lack of auditor competence as an alternative story to auditors acting independently for their results, and drawing inferences from archival vis-à-vis experimental studies. We conclude our discussion by arguing that the investigation by HMSS sets the stage for future research concerning why earnings revisions occur and why auditors and CFOs appear to bear adverse consequences when they do occur.
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U2 - 10.1111/1911-3846.12347
DO - 10.1111/1911-3846.12347
M3 - Article
AN - SCOPUS:85034214069
SN - 0823-9150
VL - 34
SP - 1915
EP - 1921
JO - Contemporary Accounting Research
JF - Contemporary Accounting Research
IS - 4
ER -