Criticisms of Auditors and the Association Between Earnings and Returns of Client Firms.
研究美国证券交易委员会对审计师的处罚如何影响客户公司的盈余反应系数，比较处罚前后客户公司盈余信息与股票回报的关联变化。
Abstract Examines effects of Securities and Exchange Commission (SEC) sanctions of auditors on earnings response coefficients of client firms. Comparison of stock returns associated with earnings information of clients firms before and after sanction; Sanction impact on security prices of client firms.