Skip to main content

Academic Citations

Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.

Search

Topics

AAER
Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Committees & Corporations
Audit Fees
Audit Fees - Europe
Audit Firm Events
Audit Opinions
Audit Opinions - Europe
Auditor Changes
Auditor Changes - Europe
Auditor Engagements
Auditor Engagements - Europe
Auditor Ratification
Auditor Tenure
Bankruptcies
Broker Dealer
Canada (SEDAR)
Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Financial Restatements - Europe
Financial Services (OIA)
Funds + Securities
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Insurance Industry
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Key Audit Matters - Europe
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Mutual Funds
Non-GAAP
OIA (Other Independent Audits)
Out of Period Adjustments
PCAOB
PCAOB Reports
Private Placements
Quality of Reporting
Red Flags
Regulation Oversight
Reports
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
SPACs
Tax
Transparency Reports
Uncategorized

Years

2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005

Results: 1,901

RegTech: Technology-driven compliance and its effects on profitability, operations, and market structure
2024-04-01
Authors

Ben Charoenwong; Zachary T. Kowaleski; Alan Kwan c; Andrew G. Sutherland

Topics
Broker Dealer Financial Services (OIA) OIA (Other Independent Audits)
Gender and engagement partner quality
2024-03-15
Authors

Muni Kelly

Topics
Audit + Compliance Financial Restatements
Mechanisms of revenue manipulation under ASC 606
2024-03-13
Authors

Benjamin Hubbard

Topics
Accounting + Oversight Critical Audit Matters
Foreign corrupt practices act violations and enforcement
2024-02-19
Authors

Adam W. Du Pon; Andrea M. Scheetz; Zhenyu “Mark” Zhang

Topics
AAER Accounting + Oversight
XBRL reporting in firms with data breach incidents
2024-02-14
Authors

Wanying Jiang; Chunhao Xu; Roy Wayne Counts

Topics
Accounting + Oversight Cybersecurity
Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
2024-02-13
Authors

Cori Crews; John Abernathy; Jimmy Carmenate; Divesh Sharma; Vineeta Sharma

Topics
Accounting + Oversight Out of Period Adjustments
CFO Accounting Expertise and SEC Comment Letter Process
2024-02-13
Authors

Soo Young Kwon; Jee-Hae Lim; and Jongwon Park

Topics
Corporate + Legal SEC Comment Letters
European Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees
2024-02-11
Authors

Gerald J. Lobo; Romain Oberson; Alain Schatt

Topics
Audit Fees - Europe Europe
Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness
2024-02-04
Authors

Dong Drew Li; Wenguang Lin; Pei-Yu Sun; Yunshu Tang; Zheng Cheng

Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)
Internal control opinion shopping: Does initial audit fee discounting matter?
2024-02-01
Authors

Wu-Po Liu; Hua-Wei Huang

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)