Gregory M. Trompeter

TL;DR: In this paper, the authors examine the relation between auditor tenure and a firm's ability to use discretionary accruals to meet or beat analysts' earnings forecasts, and they find that firms with both short (two to three years) and long (13-15 years or more) tenure are more likely to report levels of discretionary accumruals that allow them to meet and beat earnings forecasts.

TL;DR: In this paper, the authors examine the relation between auditor tenure and a firm's ability to use discretionary accruals to meet or beat analysts' earnings forecasts, and they find that firms with both short (two to three years) and long (13-15 years or more) tenure are more likely to report levels of discretionary accumruals that allow them to meet and beat earnings forecasts.

TL;DR: The authors synthesize academic literature related to fraudulent financial reporting with dual purposes: (1) to better understand the nature and extent of the existing literature on financial repo reporting, and (2) to understand the extent of fraudulent reporting.

TL;DR: In this paper, the authors investigated the effect of accountability and time budgets on auditors' testing strategies and found that accountability leads to an increase in the extent and breadth of testing but does not affect the depth of testing.

TL;DR: In this paper, the authors examine the possibility that audit managers' judgments may be affected by practice development objectives and conclude that auditors are inclined to be aggressive in the domain of practice development may be a function of their superiors' preferences.