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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
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Europe
Executive Compensation
Financial Restatements
Going Concerns
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
Mergers & Acquisitions
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: 1,548

The Value of Auditors’ Cross-Client Learning in Preventing Data Breaches
2021-01-15
Authors

Lisa Yao Liu (Columbia Business School)

Topics
Audit + Compliance
Short Selling Prior to Going Concern Disclosures
2021-01-12
Authors

Jian Huang (Towson University) Lei Wang (Shanghai University of International Business and Economics) Han Yu (Southern CT University) Zhen Zhang (Towson University)

Topics
Audit + Compliance
The Effect of Mandatory Information Disclosure on Financial Constraints
2021-01-11
Authors

Felipe Cabezon (University of Southern California)

Topics
Audit + Compliance Audit Fees
Does the Business Press Influence Equity Investors’ Perception of Big 4 Audit Quality?
2021-01-09
Authors

Matthew Ege (Texas A&M University) Dechun Wang (Texas A&M University) Nina Xu (University of Connecticut)

Topics
Accounting + Oversight Audit + Compliance Auditor Ratification Financial Restatements
Relationship Lending in Syndicated Loans: a Participant’s Perspective
2021-01-09
Authors

Xinlei Li (Hong Kong University of Science and Technology)

Topics
Audit + Compliance Financial Restatements
The Effect of Top Management Team Turnover and Local Market Characteristics on Financial Reporting Risk
2021-01-09
Authors

Kenneth L. Bills (Michigan State University) Michelle Harding (Virginia Tech) Timothy A. Seidel (Brigham Young University) J. Mike Truelson (Virginia Tech)

Topics
Audit + Compliance Director & Officer Changes
ICFR Challenges and Practices at Large US Public Companies: Evidence from Accounting Executives
2021-01-08
Authors

Eldar Maksymov (Arizona State University) Jeffrey S. Pickerd (The University of Mississippi) T. Jeffrey Wilks (Brigham Young University) Devin Williams (University of Illinois)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Measurement Error and Bias in Causal Models in Accounting Research
2021-01-08
Authors

Jared N. Jennings (Washington University in St. Louis) Jung Min Kim (University of Pennsylvania) Joshua A. Lee (Brigham Young University) Daniel J. Taylor (University of Pennsylvania)

Topics
Audit + Compliance Financial Restatements
The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures
2021-01-08
Authors

Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Xia Xiao (Northeastern University)

Topics
Accounting + Oversight Critical Audit Matters
Auditor Skill Demands and Audit Quality: Evidence from Job Postings
2021-01-06
Authors

Charles (Chad) Ham (Washington University in St. Louis) Rebecca N. Hann (University of Maryland) MaryJane Rabier (Washington University in St. Louis) Wenfeng Wang (City University of Hong Kong)

Topics
Audit + Compliance