hile accounting regulators maintain audit quality is independent of firm size, others argue that large firms produce a higher quality audit than small firms. Prior research yielded mixed conclusions, ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. Auditors and financial executives agree to smaller adjustments to ...

This study empirically examines the relationship between audit quality and earnings management, with particular attention to the moderating influence of the regulatory environment. Grounded primarily ...

The Department of Accounting & Information Systems covers the areas of financial accounting and reporting, auditing, taxation, management accounting, governmental and non-profit accounting, and ...