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Penn State University

1. Hoffman, Patrick John. Does Audit Regulating Stifle Misreporting? the Case Of The Hedge Fund Industry.

Degree: 2013, Penn State University

URL: https://submit-etda.libraries.psu.edu/catalog/18896 

Using the setting of hedge funds, I find that audit regulation stifles the misreporting of returns. Not only does the presence of this regulation mitigate misreporting, it also appears to narrow the gap in audit quality between Big 4 and non-Big 4 auditors. Specifically, there is a large difference in audit quality between Big 4 and non-Big 4 auditors when audits are voluntary. However, this difference is not detectable when audits are mandatory, which is consistent with this regulation inducing non-Big 4 auditors to provide higher quality audits. This finding is important in that it suggests that the mere presence of regulation requiring audited financial statements, even in the absence of stringent enforcement by regulatory bodies, has a pronounced effect on the quality of financial reporting. This finding has implications for researchers and regulators seeking to understand how regulation and enforcement influence the quality of financial reporting. Advisors/Committee Members: Orie Edwin Barron, Dissertation Advisor/Co-Advisor, Dan Givoly, Committee Member, Jeremiah Ross Green, Committee Member, Timothy T Simin, Committee Member.

Subjects/Keywords: Financial Regulation; Returns Misreporting; Audit Quality; Hedge Funds

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Hoffman, P. J. (2013). Does Audit Regulating Stifle Misreporting? the Case Of The Hedge Fund Industry. (Thesis). Penn State University. Retrieved from https://submit-etda.libraries.psu.edu/catalog/18896

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hoffman, Patrick John. “Does Audit Regulating Stifle Misreporting? the Case Of The Hedge Fund Industry.” 2013. Thesis, Penn State University. Accessed April 11, 2021. https://submit-etda.libraries.psu.edu/catalog/18896.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hoffman, Patrick John. “Does Audit Regulating Stifle Misreporting? the Case Of The Hedge Fund Industry.” 2013. Web. 11 Apr 2021.

Vancouver:

Hoffman PJ. Does Audit Regulating Stifle Misreporting? the Case Of The Hedge Fund Industry. [Internet] [Thesis]. Penn State University; 2013. [cited 2021 Apr 11]. Available from: https://submit-etda.libraries.psu.edu/catalog/18896.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hoffman PJ. Does Audit Regulating Stifle Misreporting? the Case Of The Hedge Fund Industry. [Thesis]. Penn State University; 2013. Available from: https://submit-etda.libraries.psu.edu/catalog/18896

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.