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Prediction Before and After the Dodd-Frank Act

Our paper examines whether the regulation reform enacted by the 2010 Dodd-Frank Act was successful in improving the prediction of qualified auditor opinions. Information was compiled on 47 randomly selected industries from 2006 to 2009 and from 2011 to 2012, preand post-Act periods. A logit model was developed with the dependent variable indicating whether the firm received a qualified opinion and with the independent variables including publicly available financial and stock return variables, and using Altman’s Z-score. The findings of this project shed light on the benefits of the DoddFrank Act.