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Results: 1,608

The Role of the External Auditor in Managing Environmental, Social, and Governance Reputation Risk
2021-06-10
Authors

Tamara A. Lambert (Lehigh University) Bright Asante-Appiah (Lehigh University)

Topics
Audit + Compliance Audit Fees
View Paper
Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?
2021-06-03
Authors

Alexander Edwards (University of Toronto) Michelle Hutchens (University of Illinois) Anh Persson (University of Illinois at Urbana-Champaign)

Topics
Corporate + Legal Tax
View Paper
Litigation Risk Management through Corporate Payout Policy
2021-05-27
Authors

Matteo P. Arena (Marquette University) Brandon Julio (University of Oregon)

Topics
Corporate + Legal Litigation
View Paper
The Governance Role of Auditors: Evidence from Derivative Lawsuits
2021-05-26
Authors

Susan Shu (Boston College) Xu Li (The University of Hong Kong) Qian Xin (Harbin Institute of Technology Shen Zhen)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
View Paper
Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting
2021-05-18
Authors

Jeff Zeyun Chen (Texas Christian University) Anastasios Elemes (ESSEC Business School) Ole-Kristian Hope (University of Toronto) Aaron Yoon (Northwestern University)

Topics
Audit Fees Auditor Changes Europe Key Audit Matters
View Paper
Tax Planning Knowledge Diffusion via the Labor Market
2021-04-30
Authors

John Manuel Barrios (Washington University) John Gallemore (University of Chicago)

Topics
Audit + Compliance Audit Fees
View Paper
Decentralized Finance: Regulating Cryptocurrency Exchanges
2021-04-28
Authors

Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics
Audit + Compliance Financial Restatements Revenue Recognition
View Paper
Regulatory (In)attention and Earnings Management
2021-04-28
Authors

Dirk E. Black (University of Nebraska at Lincoln) Sam Melessa (University of Iowa) Ming (Mike) Yuan (University of Nebraska at Lincoln)

Topics
Corporate + Legal SEC Comment Letters
View Paper
The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606
2021-04-28
Authors

Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)

Topics
Revenue Recognition
View Paper
Accounting Restatements and Bank Liquidity Creation
2021-04-27
Authors

Wei Wang (Temple University)

Topics
Audit + Compliance Financial Restatements
View Paper