Financial Statement Disaggregation, Auditor Effort and Financial Reporting Quality Matthew J. Beck Michigan State University beckm@broad.msu.edu Matt Glendening University of Missouri-Columbia glendeningma@missouri.edu Chris E. Hogan Michigan State University hogan@broad.msu.edu Current Version: September 2016 We would like to thank Randy Elder and Phil Lamoreaux for their comments and suggestions on earlier versions of the manuscript. The authors appreciate the helpful comments and suggestions from workshop participants at Arizona State University, National Chengchi University and Syracuse University.