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Accounting + Oversight
Accounting Estimates
Accounting Firms
AQRM
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
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Broker Dealer
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Changes in Accounting Estimates
Coronavirus
Corporate + Legal
COSO
Critical Audit Matters
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Disclosure Controls (SOX 302)
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Europe
Executive Compensation
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Funds + Securities
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Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Key Audit Matters
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
PCAOB Reports
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Quality of Reporting
Regulation Oversight
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SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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Results: 1,683

Strategic Earnings Announcement Timing and Fraud Detection
2022-01-10
Authors

Xin Cheng (Renmin University) Dan Palmon (Rutgers Business School) Yinan Yang (Southwestern University of Finance and Economics) Cheng Yin (Tsinghua University)

Topics
Audit + Compliance Financial Restatements
How Do Auditors Respond to Competition? Evidence from the Bidding Process
2022-01-06
Authors

Nicholas J. Hallman (University of Texas at Austin) Antonis Kartapanis (Texas A&M University) Jaime J. Schmidt (University of Texas at Austin)

Topics
Audit + Compliance
Do Auditors’ Incentives Affect Materiality Assessments of Prior-Period Misstatements?
2022-01-04
Authors

Brant Christensen (The University of Oklahoma & the Norwegian School of Economics) Roy Schmardebeck (The University of Tennessee) Timothy Seidel (Brigham Young University)

Topics
Audit + Compliance Financial Restatements
Error, Noise, and Bias of Auditors’ Going Concern Opinions and the Role of Machine Learning
2021-12-15
Authors

Chanyuan (Abigail) Zhang (Rutgers, The State University of New Jersey) Yu Gu (Rutgers, The State University of New Jersey) Miklos Vasarhelyi (Rutgers, The State University of New Jersey)

Topics
Audit + Compliance Audit Opinions Bankruptcies Corporate + Legal Going Concerns
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation
2021-12-06
Authors

Gus De Franco (Tulane University) Yuyan Guan (Nanyang Technological University) Yibin Zhou (University of Texas at Dallas) Xindong Kevin Zhu (City University of Hong Kong)

Topics
Audit + Compliance
Business Risks Resulting from Errors in the Financial Statements of Companies
2021-12-04
Authors

Elvira N. Borisova, Tatyana V. Bodrova, Elena V. Ivanova, Alexander M. Zarubetskiy, and Elena V. Zubareva

Topics
Audit + Compliance Financial Restatements
The Economic Consequences of Ceasing Option Backdating
2021-12-04
Authors

Szu-fan Chen (The Hong Kong University of Science and Technology)

Topics
Audit + Compliance Financial Restatements
Does Non-GAAP Reporting Change after Financial Restatements?
2021-11-30
Authors

Christian Sofilkanitsch (Paderborn University)

Topics
Audit + Compliance Financial Restatements
Customer Satisfaction and Internal Control
2021-11-22
Authors

Ting Chen (University of Massachusetts Boston - College of Management) Xiaotao Kelvin Liu (Northeastern University - Accounting Group) Chi Wan (University of Massachusetts Boston - Department of Accounting and Finance) Yakun Wang (The Chinese University of Hong Kong, Shenzhen - School of Management and Economics)

Topics
Audit + Compliance Internal Controls (ICFR - SOX 404)
Sustainable Investing: An Incentive for Firms To Do “Good” and Attract the “Right” Investors?
2021-11-17
Authors

Claire Economidou (Utrecht University) Dimitrios Gounopoulos (University of Bath) Dimitris Konstantios (University of Piraeus) Emmanuel D. Tsiritakis (University of Piraeus)

Topics
Corporate + Legal Initial Public Offerings (IPO)