… Geiger is a Professor at the University of Richmond and an Academic Fellow at the SEC,
Clive S. … Geiger and do not necessarily reflect the views of the Commission or of the authors' …

Recently, the SEC has called for research regarding the relationship between audit tenure
and audit failures. In this study, we address this issue by examining prior audit reports for a …

Prior research on market reaction to going-concern modifications indicates that unanticipated
modifications cause a negative market reaction, whereas anticipated modifications …

… We thank Jeff Coulton and Henry Schwanbach together with participants at the annual
meetings of the AAA, AFAANZ, and MA, and the accounting workshops at the University of …

The recent spate of fraudulent financial reporting in the US has drawn attention to the fact that
the Chief Financial Officer (CFO) has a substantial amount of control over a firm's reported …

Prior research suggests that the Big 4 audit firms are of higher quality than are non‐Big 4 firms.
However, existing tests for an association between audit firm size and reporting accuracy …

… 2001; Weil 2001) and increased risk of business failure (Geiger et al. 1998). Auditors have
… Blay, AD, and MA Geiger. 2001. Market expectations for first-time going-concern recipients. …

Investors and financial statement users long have agreed on the usefulness of the audit in
financial reporting. Over time, however, auditors have been expected to provide assurance in …

… degree of positive changes in perception (highest on four measures, second highest on
two measures, and third highest on one measure) was a male instructor holding a masters …

The intense legislative and media scrutiny after a series of high‐profile corporate failures,
coupled with the paradigm shift in the regulation of the auditing profession brought forth by the …