Paper / Auditing

Harold T Little, Western Kentucky University

David T. Dearman, Tennessee State University

Sunay Mutlu, Kennesaw State University

David T. Dearman, Tennessee State University

Auditor-Client Geographic Proximity and Earnings Announcement Timeliness - Bei Dong, University of South Florida; Le Xu, University of New Hampshire

Evaluating XBRL’s Impact on the Timeliness, Accuracy and Coverage of Security Analysts’ Next-Year EPS Forecasts - Sherwood Lane Lambert, University of West Florida - Pensacola; Kevin Krieger, University of West Florida

Can Firms Avoid the Market Penalty for Missing Analysts’ Forecasts by Defining Non-GAAP Earnings with Unexpected Expense Exclusions? - Thomas James Lopez, University of Alabama-Tuscaloosa; Christopher McCoy, University of Alabama; Gary K Taylor, University of Alabama-Tuscaloosa; Michael Young, University of Alabama