Project Description
This study explores when and how audit standard setters are responsive to their constituents and updates data collected through 2002. The frequency of the issuance of auditing standards will be used as a proxy for responsiveness, and the economic cycle as a proxy for investor demand for new auditing standards. The project will explore the association between the issuance of precise auditing standards and a “loose” regulatory environment, considering other sources of information, such as major accounting failures and regulatory influences of the Securities and Exchange Commission, across time.
Tasks and Responsibilites
The student will assist in the collection of data (e.g., auditing standards and control variables). In addition, the student will assist in coding unstructured data and preparing the analysis for publication.
Desired Qualifications
None Listed.