Academic Citations
Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.
Results: 1,683
Strategic Earnings Announcement Timing and Fraud Detection
2022-01-10
Authors
Xin Cheng (Renmin University) Dan Palmon (Rutgers Business School) Yinan Yang (Southwestern University of Finance and Economics) Cheng Yin (Tsinghua University)
Topics
Audit + Compliance Financial RestatementsHow Do Auditors Respond to Competition? Evidence from the Bidding Process
2022-01-06
Authors
Nicholas J. Hallman (University of Texas at Austin) Antonis Kartapanis (Texas A&M University) Jaime J. Schmidt (University of Texas at Austin)
Topics
Audit + ComplianceDo Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?
2022-01-04
Authors
Brant Christensen (The University of Oklahoma & the Norwegian School of Economics) Roy Schmardebeck (The University of Tennessee) Timothy Seidel (Brigham Young University)
Topics
Audit + Compliance Financial RestatementsError, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning
2021-12-15
Authors
Chanyuan (Abigail) Zhang (Rutgers, The State University of New Jersey) Yu Gu (Rutgers, The State University of New Jersey) Miklos Vasarhelyi (Rutgers, The State University of New Jersey)
Topics
Audit + Compliance Audit Opinions Bankruptcies Corporate + Legal Going ConcernsThe Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation
2021-12-06
Authors
Gus De Franco (Tulane University) Yuyan Guan (Nanyang Technological University) Yibin Zhou (University of Texas at Dallas) Xindong Kevin Zhu (City University of Hong Kong)
Topics
Audit + ComplianceBusiness Risks Resulting from Errors in the Financial Statements of Companies
2021-12-04
Authors
Elvira N. Borisova, Tatyana V. Bodrova, Elena V. Ivanova, Alexander M. Zarubetskiy, and Elena V. Zubareva
Topics
Audit + Compliance Financial RestatementsThe Economic Consequences of Ceasing Option Backdating
2021-12-04
Authors
Szu-fan Chen (The Hong Kong University of Science and Technology)
Topics
Audit + Compliance Financial RestatementsDoes Non-GAAP Reporting Change after Financial Restatements?
2021-11-30
Authors
Christian Sofilkanitsch (Paderborn University)
Topics
Audit + Compliance Financial RestatementsCustomer Satisfaction and Internal Control
2021-11-22
Authors
Ting Chen (University of Massachusetts Boston - College of Management) Xiaotao Kelvin Liu (Northeastern University - Accounting Group) Chi Wan (University of Massachusetts Boston - Department of Accounting and Finance) Yakun Wang (The Chinese University of Hong Kong, Shenzhen - School of Management and Economics)
Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)Sustainable Investing: An Incentive for Firms To Do “Good” and Attract the “Right” Investors?
2021-11-17
Authors
Claire Economidou (Utrecht University) Dimitrios Gounopoulos (University of Bath) Dimitris Konstantios (University of Piraeus) Emmanuel D. Tsiritakis (University of Piraeus)