On December 22, 1999, SEC adopted a new rule
mandating companies to have independent auditors
review the financial information on Form 10-Q (or 10-QSB)
prior to filing the form with the SEC. This paper
investigates whether mandatory timely auditor review on
quarterly reports increases accounting conservatism.
Using data of a large pool of US companies, a number of
regressional models provide evidence for more
conservative timely reviewed earnings. The result
continues to hold when we analyze earnings variability and
use subsamples.
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