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Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?
Yangyang Fan (Hong Kong Polytechnic University, School of Accounting and Finance) Mark (Shuai) Ma (University of Pittsburgh, Accounting Group) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration) Yuping Zhao (University of Houston)
A Re-examination of Accruals Quality Following Restatements
Marie Herly (Aarhus University, Department of Economics and Business Economics) Jan Bartholdy (Department of Economics and Business Economics, Aarhus University) Frank Thinggaard (Department of Economics and Business Economics, Aarhus University)
Politician Careers and SEC Enforcement Against Financial Misconduct
Mihir N. Mehta (University of Michigan) Wanli Zhao (Renmin University of China)
Political Alignment and Audit Pricing
Cameron Truong (Department of Accounting, Monash University) Mukesh Garg (Department of Accounting, Monash University) Christofer Adrian (Department of Accounting, Monash University) Anh Viet Pham (Department of Banking and Finance, Monash University) Philip Shane (Department of Accounting, Monash University)
Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure
Cheol Lee (Wayne State University) Jong Eun Lee Myung Seok Park
Are Legal Contingency Disclosures Useful? Evidence from Textual Analysis
Abigail Allen (Brigham Young University) Kevin Standridge (Duke University) Jake Thornock (Brigham Young University)
Auditor-Provided Regulatory Advisory Services and Financial Reporting Quality: An Unintended Consequence of the Dodd-Frank Act
Hailey Ballew (Jones Graduate School of Business, Rice University) Amy G. Sheneman (Fisher College of Business, The Ohio State University)
Mandatory Disclosure and Management Discretion: On the Case of Changes in Accounting Estimates
Anne Albrecht (Neeley School of Business, Texas Christian University) Kyonghee Kim (Eli Broad College of Business, Michigan State University) Kwang J. Lee (KAIST College of Business, Korea Advanced Institute of Science and Technology)
Where Do Shareholder Gains in Hedge Fund Activism Come From? Evidence from Employee Pension Plans
Anup Agrawal (University of Alabama) Yuree Lim (University of Wisconsin-La Crosse)
Building Common Approaches for Cybersecurity and Privacy in a Globalized World
Randal S. Milch (NYU Center for Cybersecurity; New York University- Center on Law and Security; New York University School of Law) Ingolf Pernice (Humboldt University of Berlin) Sasha Romanosky (RAND Corporation; Carnegie Mellon University- Heinz College of Information Systems and Public Policy) et. al.