Academic Citations
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Results: 1,901
RegTech: Technology-driven compliance and its effects on profitability, operations, and market structure
2024-04-01
Authors
Ben Charoenwong; Zachary T. Kowaleski; Alan Kwan c; Andrew G. Sutherland
Topics
Broker Dealer Financial Services (OIA) OIA (Other Independent Audits)Gender and engagement partner quality
2024-03-15
Authors
Muni Kelly
Topics
Audit + Compliance Financial RestatementsMechanisms of revenue manipulation under ASC 606
2024-03-13
Authors
Benjamin Hubbard
Topics
Accounting + Oversight Critical Audit MattersForeign corrupt practices act violations and enforcement
2024-02-19
Authors
Adam W. Du Pon; Andrea M. Scheetz; Zhenyu “Mark” Zhang
Topics
AAER Accounting + OversightXBRL reporting in firms with data breach incidents
2024-02-14
Authors
Wanying Jiang; Chunhao Xu; Roy Wayne Counts
Topics
Accounting + Oversight CybersecurityAre out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments
2024-02-13
Authors
Cori Crews; John Abernathy; Jimmy Carmenate; Divesh Sharma; Vineeta Sharma
Topics
Accounting + Oversight Out of Period AdjustmentsCFO Accounting Expertise and SEC Comment Letter Process
2024-02-13
Authors
Soo Young Kwon; Jee-Hae Lim; and Jongwon Park
Topics
Corporate + Legal SEC Comment LettersEuropean Global Systemically Important Banks, Banking Supervisory Power, and Audit Fees
2024-02-11
Authors
Gerald J. Lobo; Romain Oberson; Alain Schatt
Topics
Audit Fees - Europe EuropeBreaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness
2024-02-04
Authors
Dong Drew Li; Wenguang Lin; Pei-Yu Sun; Yunshu Tang; Zheng Cheng
Topics
Audit + Compliance Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404)Internal control opinion shopping: Does initial audit fee discounting matter?
2024-02-01
Authors
Wu-Po Liu; Hua-Wei Huang