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Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
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Results: 1,423

Dual–Class Ownership Structure and Audit Fees
2020-05-23
Authors

Olesya Lobanova Suchi Mishra (Florida International University, Department of Finance) Kannan Raghunandan (Florida International University) Alexandre Aidov (Florida International University)


Institutional Investor Trading Around Auditor's Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds
2020-05-23
Authors

Marshall A. Geiger (University of Richmond) Sami Keskek (Florida State University) Abdullah Kumas (University of Richmond, Robins School of Business)


The Impact of the Sarbanes–Oxley Section 404(B) Exemption on Earnings Informativeness
2020-05-23
Authors

Alex Lyubimov (Concordia University) Larry Davis (St. Thomas University) Greg Trompeter (University of Central Florida)


Why Do Firms Seek Shareholders Ratification of the Independent Audit Function? The Case of Foreign Cross‐Listed Companies in the United States
2020-05-23
Authors

Paul Tanyi Jack Cathey (UNC Charlotte)


An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research
2020-05-22
Authors

John L. Abernathy (Kennesaw State University) Michael Barnes (Truman State University) Chad Stefaniak (University of South Carolina) Alexandria Weisbarth (Central Michigan University)


'Pump and Dump' through Media Tone: The Role of Cross-Blockholders in Corporate Litigation
2020-05-21
Authors

Jie He (University of Georgia, Terry College of Business) Han Xia (University of Texas at Dallas, Naveen Jindal School of Management) Yabo Zhao (University of Texas at Dallas, Naveen Jindal School of Management, Department of Finance)

Topics
Litigation
Ongoing SEC Disclosures by Foreign Firms
2020-05-21
Authors

Audra L. Boone (Texas Christian University, M.J. Neeley School of Business) Kathryn M. Schumann (U.S. Securities and Exchange Commission) Joshua T. White (Vanderbilt University - Finance)

Topics
SEC Comment Letters
Examining the Joint Disclosure of Text and Numbers in Complex Financial Statement Notes
2020-05-19
Authors

Jaehan Ahn (Northeastern University, Accounting Group) Rani Hoitash (Bentley University, Department of Accountancy) Udi Hoitash (Northeastern University, Accounting Group)

Topics
Financial Restatements SEC Comment Letters
Common Auditors and Private Bank Loans
2020-05-14
Authors

Jere R. Francis (Maastricht University) Wei Wang (Temple University, Department of Accounting)

Topics
Auditor Engagements
The Effect of Partner Digitalization Expertise on Audit Fees
2020-05-08
Authors

Arpine Maghakyan (Aalto University, School of Business) Henry Jarva (Aalto University, School of Business) Lasse Niemi (Aalto University, School of Business) Jukka Sihvonen (Aalto University)