Shared Auditors in Mergers and Acquisitions

By Dan S. Dhaliwal, Phillip T. Lamoreaux, Lubomir P. Litov, Jordan B. Neyland. 2016

179 citations recorded by the source corpus.

Subfields: Accounting, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/896af5bcad117ce4754ea9ac84c3b1732d8228d2

Citations in the corpus

• Common Auditors in M&A Transactions (2016, unknown): “To determine whether there is less misreporting for common-auditor M&As relative to non-common-auditor M&As, we use performance-matched abnormal accruals (Kothari et al., 2005) and financial statement restatements (Bens et al., 2012) as proxies for misreporting.”
• Institutional Cross-Ownership and Corporate Strategy: The Case of Mergers and Acquisitions (2018, unknown): “(2008) and Duchin and Schmidt (2013), we compute three year changes in operating return on assets (∆AROA 3Y) to measure acquirer long-run operating performance after the deal announcement.”