In Event: Continental Breakfast and Research & Education Forum

Roundtable

Primitive Audit Inputs and Audit Quality: An Empirical Analysis of PCAOB Partner and Staff Counts - Steve Buchheit, Texas Tech University; William L Buslepp, Texas Tech University

Firm Type, Scope of Services, and Financial Reporting Reliability: Evidence From Non-Big 4 CPA Firms - Reginald Wilson, Southern University

Auditors and Disclosure Quality: The Case of Major Customer Disclosures - Kenneth J Reichelt, Louisiana State University; John Daniel Eshleman, Louisiana State University; Joseph Legoria, Louisiana State University

Why Do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives’ Decision-Making during the Restatement Process - Jonathan Pyzoha, Case Western Reserve University