David D. Williams
Ohio State University
25 Papers
229 Citations
David D. Williams is an academic researcher from Ohio State University. The author has contributed to research in topics: Audit & Auditor's report. The author has an hindex of 16, co-authored 25 publications. Previous affiliations of David D. Williams include Max M. Fisher College of Business.
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Papers
Former Audit Partners and Abnormal Accruals
TL;DR: In this article, the Jones (1991) model was used to calculate abnormal accruals for firms in 1998 and 1999, and they found that firms employing former partners as officers or directors report larger signed and unsigned abnormality than other firms, after controlling for other factors that plausibly affect abnormal accumulation.
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Investor Reaction to Going Concern Audit Reports
TL;DR: This paper found that the reaction is more negative if the GCAR cites a problem with obtaining financing, suggesting that the audit report provides new information to investors, and that the market reaction gets more negative as the level of institutional ownership increases, and there is a decline in institutional ownership after a GCAR is issued.
257
•Posted Content
Former Audit Partners and Abnormal Accruals
TL;DR: In this paper, the Jones (1991) model was used to calculate abnormal accruals for firms in 1998 and 1999, finding that firms employing former partners as officers or directors report larger signed and unsigned abnormal accraccions than other firms, after controlling for other factors that plausibly affect abnormal acculals.
246
Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach
TL;DR: In this article, the authors investigated the relationship between auditors' ex ante litigation risk and going concern reporting, and found a significant negative association between going-corp reporting and auditor litigation.
228
Cash Flow in Bankruptcy Prediction
TL;DR: Gombola and Ketz as discussed by the authors examined the similarity among several asset flow measures: income from operations, income plus depreciation, working capital from operations and cash flow from operations (CFFO).
176