Pay for Praise: Do Rating Agencies Benefit From Providing Higher Ratings? Evidence from the Consequences of Municipal Bonds Ratings Recalibration (online appendix)
Anne Beatty, Jacquelyn Gillette, Reining Petacchi, and Joseph Weber
An Investigation of Auditors’ Judgments when Companies Release Earnings before Audit Completion
Lori Bhaskar, Patrick Hopkins and Joseph Schroeder
The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets
Ciao-Wei Chen
Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk
Allen Huang, Kai Wai Hui, and Reeyarn Li
Do Financial Gatekeepers Under-Protect Investors? Evidence from Criminal Background Checks
Kelvin Law and Lillian Mills
Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role
Kyungha Lee and Stefan Schantl