Sam Han

TL;DR: The authors found that uncertainty avoidance and individualism dimensions of national culture explain managers' earnings discretion across countries, and that this association varies with the strength of investor protection, and the influences of these factors on earnings discretion are conditional on each other.

TL;DR: In this paper, the authors study whether managerial ownership and analyst coverage relate to audit fees and find that these associations are both statistically and economically significant, on average, a 1% increase in managerial ownership translates into a 0.2% reduction in audit fees.

TL;DR: In this article, the authors investigate whether an individual CEO's operating ability, operationalized as the extent to which an individual individual CEO utilizes the company's assets efficiently to generate profits, explains the association between accruals and future cash flows.

TL;DR: In this article, the authors examine whether and how auditor size associates with corporate disclosure transparency and find that auditor size is positively associated with disclosure transparency around the world and that the association is stronger in code law regimes than in common law regimes.

TL;DR: This article found no association between auditor choice and short-term institutional ownership and found that auditors charge higher fees (our proxy for audit risk) when short-time institutional ownership is high, consistent with shortterm investors creating greater incentives for managers to act myopically.