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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
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Canada (SEDAR)
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Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
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Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
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Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

Years

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Results: 1,517

How Does Corporate Social Responsibility Decrease Serious Misstatement Likelihood?
2020-11-21
Authors

Yongtao Hong (North Dakota State University) Alex Young (Hofstra University)


Changes in Audit Effort and Changes in Auditors’ Disclosures of Risks of Material Misstatement
2020-11-20
Authors

Penny F. Zhang (The Australian National University) Greg Shailer (The Australian National University)

Topics
Audit + Compliance Audit Fees Europe Financial Restatements
Has the New World Order Taught the big Four to Manage Client Portfolio Risk? Examining Extreme Loss Occurrences Before and After Sarbanes Oxley
2020-11-20
Authors

R. Drew Sellers (Kent State University) Timothy J. Fogarty (Case Western Reserve University) Jadallah Jadallah (Saginaw Valley State University)


Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
2020-11-19
Authors

Hariom Manchiraju (Indian School of Business, Hyderabad) Vivek Pandey (University of Southern California) K.R. Subramanyam (University of Southern California)

Topics
Corporate + Legal Litigation
Audit Opinion Prediction: A Comparison of Data Mining Techniques
2020-11-18
Authors

Ali Saeedi (University of Minnesota Crookston)


Audit Committee Financial Expertise, Litigation Risk, and Auditor-Provided Tax Services
2020-11-17
Authors

Jean Bédard (Université Laval - École de comptabilité) Suzanne M. Paquette (Université Laval, École de comptabilité)

Topics
Audit + Compliance Audit Fees
Do Audit Firms Care about Media Coverage? An Investigation of Audit Firm Response to News Coverage
2020-11-05
Authors

Elizabeth N. Cowle (University of Arkansas) Caleb Rawson (University of Arkansas) Stephen P. Rowe (University of Arkansas)

Topics
Audit + Compliance
PCAOB Inspections and Audit Fees: An Analysis of Inspection Rounds of Small Audit Firms
2020-11-04
Authors

Ann Vanstraelen (Maastricht University) Lei Zou (University of New South Wales)

Topics
Audit + Compliance
How Inductive and Deductive Generalization Shape the Guilt by Association Phenomenon Among Firms: Theory and Evidence
2020-11-03
Authors

Ivana Naumovska (INSEAD) Edward J. Zajac (Northwestern University)

Topics
Audit + Compliance
Economic Consequences of Auditor Reputation Loss: Evidence from the Audit Inspection Scandal
2020-11-02
Authors

Francine McKenna (American University) Mikhail Pevzner (University of Baltimore) Amy Sheneman (Ohio State University) Tzachi Zach (Ohio State University)

Topics
Audit + Compliance Audit Fees