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Does the Freedom of Information Act Foil the Securities and Exchange Commission’s Intent to Keep Investigations Confidential?
Braiden Coleman (Indiana University) Kenneth Merkley (Indiana University) Brian Miller (Indiana University) Joseph Pacelli (Indiana University)
Tick Size and Financial Reporting Quality in Small‐Cap Firms:Evidence from a Natural Experiment
Anwer S. Ahmed (Texas A&M University) Yiwen Li (Texas A&M University) Nina Xu (University of Connecticut)
Earnings Volatility and Auditor Risk Assessments: Evidence from Auditor Resignations
David B. Bryan (University of North Florida) Terry W. Mason (Kansas State University)
The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements
Somnath Das (University of Illinois at Chicago) James Jianxin Gong (California State University at Fullerton) Siyi Li (University of Illinois at Chicago)
TopicsAccounting + Oversight Financial Restatements
Accounting Quality and Alliance Contract Provisions
Rui Ge (Shenzhen University, Shenzhen Audencia Business School) Yuan Ji (The Hong Kong Polytechnic University) Henock Louis (Pennsylvania State University, Smeal College of Business)
TopicsAccounting + Oversight Financial Restatements Internal Controls (ICFR - SOX 404)
Not Just a Boys’ Club: Common Gender and Private Information Channels in Insider Trading
Iain Clacher (University of Leeds) Beatriz Garcia Osma (Universidad Carlos III de Madrid) Elvira Scarlat (IE University) Karin Shields (University of London)