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AAER
Accounting + Oversight
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Results: 1,899

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)
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)
Repeated data breaches and executive compensation
2024-01-10
Authors

Haofei Zhang; Jin Peng; Juan Mao; Shouhuai Xu

Topics
Accounting + Oversight Cybersecurity
The use of big data and analytics in external auditing: Does audit firm size matter? Evidence from a developing country
2024-01-09
Authors

Ahmed S. Abdelwahed; Ahmad A. Abu-Musa; Hosam Moubarak; Hebatallah A. Badawy

Topics
Audit + Compliance Financial Restatements