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Results: 1,452

Does the Freedom of Information Act Foil the Securities and Exchange Commission’s Intent to Keep Investigations Confidential?
2020-08-03
Authors

Braiden Coleman (Indiana University) Kenneth Merkley (Indiana University) Brian Miller (Indiana University) Joseph Pacelli (Indiana University)


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Tick Size and Financial Reporting Quality in Small‐Cap Firms:Evidence from a Natural Experiment
2020-07-17
Authors

Anwer S. Ahmed (Texas A&M University) Yiwen Li (Texas A&M University) Nina Xu (University of Connecticut)


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Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations
2020-07-08
Authors

David B. Bryan (University of North Florida) Terry W. Mason (Kansas State University)


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The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
2020-07-02
Authors

Somnath Das (University of Illinois at Chicago) James Jianxin Gong (California State University at Fullerton) Siyi Li (University of Illinois at Chicago)

Topics
Accounting + Oversight Financial Restatements
View Paper
Accounting Quality and Alliance Contract Provisions
2020-07-01
Authors

Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)

Topics
Accounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)
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Non-Financial Audits: Evidence from the Technology Sector
2020-07-01
Authors

Jordan Schoenfeld (Dartmouth College)

Topics
Audit + Compliance Audit Fees
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Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
2020-07-01
Authors

Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)

Topics
Accounting + Oversight Internal Controls (ICFR - SOX 404)
View Paper
Slack and Crash Risk
2020-06-29
Authors

Theodore H. Goodman (Purdue University) Volkan Muslu (University of Houston) Hyungshin Park (Santa Clara University)

Topics
Audit + Compliance Auditor Tenure
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Methodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences
2020-06-25
Authors

Paul Demere (University of Georgia, J.M. Tull School of Accounting) Jeffrey Gramlich (Carson College of Business)

Topics
Corporate + Legal Tax
View Paper
When Does Forecasting GAAP Earnings Entail Unreasonable Effort?
2020-06-24
Authors

Henry Laurion (Leeds School of Business, University of Colorado) Richard Sloan (Marshall School of Business, University of Southern California)

Topics
Corporate + Legal SEC Comment Letters
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