Answer:
Which of the following statements is false?
A) The optimal level of debt D*, balances the costs and benefits of leverage.
B) As the debt level increases, the firm benefits from the interest tax shield (which has
present value τ*D).
C) If the debt level is too large firm value is reduced due to the loss of tax benefits
(when interest exceeds EBIT), financial distress costs, and the agency costs of leverage.
D) As the debt level increases, the firm faces worse incentives for management, which
increase wasteful investment and perks.
Answer:
Which of the following statements regarding auditors is false?
A) Most auditors have a longstanding relationship with their audit clients; this extended
relationship and the auditors’ desire to keep the lucrative auditing fees makes auditors
less willing to challenge management.
B) Most accounting firms have developed large and extremely profitable consulting
divisions. Obviously, if an audit team refuses to accommodate a request by a client’s
management, that client will be less likely to choose the accounting firm’s consulting
division for its next consulting contract.
C) Auditing firms are supposed to ensure that a company’s financial statements
accurately reflect the financial state of the firm.
D) In the post Sarbanes-Oxley world, accounting firms are no longer allowed to offer